SCHLEGEL v. UNITED STATES

Civ. No. 1842.

71 F.Supp. 495 (1947)

SCHLEGEL v. UNITED STATES.

District Court, W. D. New York.

March 15, 1947.


Attorney(s) appearing for the Case

Harris, Beach, Keating, Wilcox & Dale of Rochester, N. Y. (Charles S. Wilcox and Harlan F. Calkins, both of Rochester, N. Y., of counsel), for plaintiff.

George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Maurice P. Wolk, Sp. Asst. to Atty. Gen., and Austin J. Donovan, Asst. U. S. Atty., of Rochester N. Y., of counsel), for the Government.


BURKE, District Judge.

On August 1, 1940 plaintiff made a gift to his daughter of 100 shares of Class B stock of Schlegel Manufacturing Company. On February 10, 1941 he made a gift to his wife of 680 shares of Class B stock of the same company. The latter gift was incorrectly reported in plaintiff's gift tax return as a gift of 400 shares. The tax liability on the excess of 280 shares not reported is not involved in this action. In plaintiff's gift tax returns the...

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