YALEM v. UNITED STATES

No. 67C 442(3)

296 F.Supp. 1402 (1968)

Florence YALEM, by Richard L. Yalem, Guardian, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Missouri, E. D.

November 7, 1968.


Attorney(s) appearing for the Case

Lowenhaupt, Chasnoff, Freeman & Holland, St. Louis, Mo., for plaintiff.

Veryl Riddle, U. S. Atty., and Jim J. Shoemake, Asst. U. S. Atty., St. Louis, Mo., for defendant.


MEMORANDUM OPINION AND ORDER

REGAN, District Judge.

In this action plaintiff seeks to recover federal gift taxes allegedly erroneously and illegally assessed and collected for the calendar year 1966. The Government has filed a counterclaim. We have jurisdiction under Section 1346(a) (1), Title 28 U.S.C., and the Internal Revenue Code of 1954.

The sole evidence introduced at the trial of this case was in the form of a stipulation

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