BUCK v. UNITED STATES

Civ. A. Nos. 1788, 1789.

154 F.Supp. 90 (1957)

C. Douglass BUCK, Plaintiff, v. UNITED STATES of America, Defendant. Alice duPont BUCK, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Delaware.

July 18, 1957.


Attorney(s) appearing for the Case

Caleb S. Layton and Rodney M. Layton (of Richards, Layton & Finger), Wilmington, Del., for plaintiffs.

Leonard G. Hagner, U. S. Atty., Wilmington, Del., and Gerard J. O'Brien, Washington, D. C., for defendant.


LEAHY, Chief Judge.

Plaintiffs—C. Douglass Buck and Alice duPont Buck, his wife—brought their actions against the United States under 28 U.S.C. § 1346(a) (1). Both causes were consolidated for trial to the Court. Plaintiffs seek a monetary return of taxes paid on a certain gift of real estate. After trial, observance and evaluation of testimony of witnesses for all parties, including an examination of...

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