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BLAUGRUND v. UNITED STATES

Nos. 336, 337.

70 F.Supp. 519 (1946)

BLAUGRUND v. UNITED STATES (two cases).

District Court, W. D. Texas, El Paso Division.

December 31, 1946.

Attorney(s) appearing for the Case

Potash & Cameron, of El Paso, Tex., for complainants.

J. M. Burnett, U. S. Atty., of San Antonio, Tex., and Holvey Williams, Asst. U. S. Atty., of El Paso, Tex., for the United States.

BOYNTON, District Judge

Actions brought by plaintiffs in above numbered and styled cases for refund of taxes paid by plaintiffs under protest for the calender years of 1937 and 1938, respectively, claimed by plaintiffs exempt as gift taxes; alleged erroneously claimed, illegally assessed and collected by the Commissioner of Internal Revenue. It appearing, and on motion of interested parties, plaintiffs and defendant, that each case would be tried upon the same facts...

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