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NEE v. KATZ

Nos. 13472, 13473.

163 F.2d 256 (1947)

NEE v. KATZ (two cases).

Circuit Court of Appeals, Eighth Circuit.

August 12, 1947.

Attorney(s) appearing for the Case

Maurice P. Wolk, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to the Atty. Gen., Sam W. Wear, U. S. Atty., and Earl A. Grimes, Asst. U. S. Atty., both of Kansas City, Mo., on the brief), for appellant.

John H. McEvers, of Kansas City, Mo. (Reece A. Gardner, G. Lee Burns, John M. Phillips and Stinson, Mag, Thomson, McEvers & Fizzell, all of Kansas City, Mo., on the brief), for appellees.

Before SANBORN, JOHNSEN and RIDDICK, Circuit Judges.

JOHNSEN, Circuit Judge.

Michael H. Katz and Rose B. Katz, his wife, paid deficiency gift-tax assessments on their separate gifts to their children, and each brought an action against the Collector of Internal Revenue for a refund. On a trial of the actions without a jury, the District Court found for the taxpayers, and from the judgment entered in favor of each the Collector has appealed.

The gifts of both consisted of voting trust certificates issued on stock...

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