SHELTON v. LOCKHART

Nos. 9146, 9147.

154 F.Supp. 244 (1957)

Robert E. SHELTON, Plaintiff, v. Harold A. LOCKHART, formerly Collector of Internal Revenue, Defendant, United States of America, Intervenor. Jacqueline Elkins SHELTON, Plaintiff, v. Harold A. LOCKHART, formerly Collector of Internal Revenue, Defendant.

United States District Court W. D. Missouri, W. D.

August 29, 1957.


Attorney(s) appearing for the Case

Oscar S. Brewer and Wm. Coleman Branton (of Brewer, Myers and Branton), Kansas City, Mo., for plaintiffs.

Edward L. Scheufler, U. S. Atty., Kansas City, Mo., Donald P. Hertzog, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., James P. Garland, Dept. of Justice, Washington, D. C., and O. J. Taylor, Asst. U. S. Atty., Kansas City, Mo., on the brief), for defendant.


R. JASPER SMITH, District Judge.

These consolidated cases seek the refund of gift taxes paid by plaintiffs in 1951 in connection with the transfer by the Bureau of Indian Affairs of the United States Department of the Interior in September, 1950, of $200,000 in bonds and cash to the City National Bank and Trust Company of Kansas City, Missouri, to fund an irrevocable trust in which Jacqueline Elkins Shelton, one of the plaintiffs, was Trustor and the bank was Trustee...

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