BURTON v. UNITED STATES

No. 45735.

60 F.Supp. 212 (1945)

BURTON v. UNITED STATES.

Court of Claims.

May 7, 1945.


Attorney(s) appearing for the Case

Clarence F. Rothenbury, of Washington, D. C. (Hamel, Park & Saunders, of Washington, D. C., on the brief), for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson, and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


MADDEN, Judge, delivered the opinion of the court:

The plaintiff complains that he was required to pay a federal gift tax larger by $5,901.76 than the law required, on gifts made by him in 1936 in trust for his children and grandchildren. In that year he executed a declaration of trust, the pertinent provisions of which are quoted at length in finding 3. The question here litigated is whether the interests given to the plaintiff's children and grandchildren by the...

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