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TRUE v. UNITED STATES

No. 125-63.

354 F.2d 323 (1965)

Alice R. TRUE v. The UNITED STATES.

United States Court of Claims.

December 17, 1965.

Attorney(s) appearing for the Case

Benton C. Tolley, Jr., Washington, D. C., attorney of record, for plaintiff. John E. Larson, Washington, D. C., of counsel.

Mitchell Samuelson, Washington, D. C., with whom was Acting Asst. Atty. Gen., Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., of counsel.

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

LARAMORE, Judge.

This is an action for the refund of gift taxes plus interest assessed as deficiencies in 1961 for the years 1951 through 1955. Plaintiff admits that the gifts were taxable, but claims that the statute of limitations bars the Commissioner from assessing taxes for years prior to 1956. Defendant asserts that the statute of limitations did not start to run until 1961 because plaintiff did not file gift tax returns in the earlier years. We hold that plaintiff...

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