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HOWELL v. UNITED STATES

Civ. No. 3997.

290 F.Supp. 690 (1968)

Bertha O. HOWELL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Indiana, South Bend Division.

October 22, 1968.

Attorney(s) appearing for the Case

John L. Carey and Bruce R. Bancroft, of Thornburg, McGill, Deahl, Harman, Carey & Murray, South Bend, Ind., for plaintiff.

Mitchell Rogovin, Asst. Atty. Gen., Alfred W. Moellering, U. S. Atty., and David A. Wilson, Jr., and D. Patrick Mullarky, Dept. of Justice, for defendants.

OPINION

GRANT, Chief Judge.

This action, filed on May 11, 1967, for a refund of gift taxes and interest, is brought under the authority of 28 U.S.C. § 1346(a). It came to the Court on stipulated facts and exhaustive and imaginative briefs of law. The relevant facts appear below.

Taxpayer, Bertha O. Howell, made a taxable gift of 45,085 shares in Massachusetts Investors Trust,1 an open-end investment company ("mutual...

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