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CLEMENT v. SMITH

Civ. A. No. 14420.

167 F.Supp. 369 (1958)

Henry Laussat Geyelin CLEMENT v. Francis R. SMITH, Collector of Internal Revenue, First District of Pennsylvania.

United States District Court E. D. Pennsylvania.

September 3, 1958.

Attorney(s) appearing for the Case

Samuel H. Levy, Bernard Wolfman, Myles H. Tanenbaum (Wolf, Block, Schorr & Solis-Cohen), Philadelphia, Pa., for plaintiff.

Harold K. Wood, U. S. Atty., Philadelphia, Pa., Charles K. Rice, Asst. Atty. Gen., and James P. Garland, Lyle M. Turner, David H. Frazer, Attys., Dept. of Justice, Washington, D. C., for defendant.

LEAHY, District Judge.

Plaintiff sues to recover $14,753.18 and interest which represents gift taxes paid for 1945. The question is whether the taxpayer made a taxable gift of a life estate to his father when he transferred to a trust previously created securities in the amount of approximately $245,000.1 The statutes and apposite regulations are found in the margin.2

Plaintiff created the original...

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