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ROSS v. UNITED STATES

Civ. A. 14597.

226 F.Supp. 333 (1963)

Nell K. ROSS, Individually, and James G. Harris and Elizabeth Ross Harris, Independent Executors of the Estate of James H. Ross, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Houston Division.

November 12, 1963.

Attorney(s) appearing for the Case

Trotter, Childs, Fortenbach & McClure, Jack B. Manning, Houston, Tex., for plaintiffs.

Robert L. Waters, Atty., Tax Division, Dept. of Justice, Ft. Worth, Tex., and John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., for defendant.

HANNAY, District Judge.

This action for recovery of internal revenue taxes, Title 28, U.S.C.A., Sections 1346(a) (1) and 1402(a) (1), presents the question whether certain gifts to minors are gifts of "future interests in property" within the meaning of Title 26, U.S.C.A., Section 2503(b) and (c).

The plaintiff Nell K. Ross and her now deceased husband made certain gifts in the years 1956 and 1957 to trust funds...

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