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WHITTEMORE v. FITZPATRICK

Civ. No. 3525.

127 F.Supp. 710 (1954)

Harris WHITTEMORE, Jr. v. John J. FITZPATRICK, Collector of Internal Revenue for the District of Connecticut, and Frank W. Kraemer, formerly Collector of Internal Revenue for said District.

United States District Court, D. Connecticut.

October 26, 1954.

Attorney(s) appearing for the Case

Robinson, Robinson & Cole, Hartford, Conn., Gager & Henry, Waterbury, Conn. (William W. Gager, Donald W. Henry, Waterbury, Conn., John C. Parsons, Hartford, Conn., of counsel), for plaintiff.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, William B. Waldo, Sp. Assts. to Atty. Gen., Adrian W. Maher, U. S. Atty., Edward J. Lonergan, Asst. U. S. Atty., Hartford, Conn., for defendants.

HINCKS, Circuit Judge.

The plaintiff brings this action against the Collector of Internal Revenue to recover an alleged overpayment of his gift tax for the year 1947. It is charged that the Commissioner erroneously assessed the value of certain stock transferred by the plaintiff to his three sons as gifts. The case was tried before the undersigned and the basic question for decision is the proper value to be accorded to the stock in question.

The plaintiff...

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