ALTENDORF v. UNITED STATES

Civ. No. 4022.

228 F.Supp. 969 (1964)

Edward L. ALTENDORF et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. North Dakota, Southeastern Division.

May 15, 1964.


Attorney(s) appearing for the Case

Garry A. Pearson, of Arnason & Pearson, Grand Forks, N. D., and Robert E. Dahl, of Dahl, Dahl & Greenagel, Grafton, N. D., for plaintiffs.

Howard N. Singer and George Hrdlicka, Attys., U. S. Dept. of Justice, Washington, D. C., for defendant.


RONALD N. DAVIES, District Judge.

May 1st, 1960, L. N. Altendorf died testate. His son, N. L. Altendorf, qualified as executor of his estate and in due course filed a Federal Estate Tax Return and paid the amount of tax reported due. Thereafter the Internal Revenue Service assessed and collected additional taxes by including in the gross estate certain gifts made by L. N. Altendorf approximately a year prior to his death, contending that the gifts were made in contemplation...

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