1. Home
  2. Browse Decisions
  3. F.2d
  4. 342 F.2d
  5. 342 F.2d 62 (1965)
 

ROLLMAN v. UNITED STATES

Nos. 108-63, 109-63.

342 F.2d 62 (1965)

Josephine F. ROLLMAN v. The UNITED STATES. Justin A. ROLLMAN v. The UNITED STATES.

United States Court of Claims.

March 12, 1965.

Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio, and Leo Weinberger, Cincinnati, Ohio, for plaintiffs.

Mitchell Samuelson, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant; C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the briefs.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COWEN, Chief Judge.

This is a suit for the refund of gift taxes alleged to have been erroneously assessed in the amounts of $2,953.12 against plaintiff Justin A. Rollman and of $866.72 against plaintiff Josephine F. Rollman, plus statutory interest on both amounts.

The two cases were ordered consolidated for trial, and both present the same issue for decision: whether certain transfers in trust qualify for the exclusion

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases