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MONROE v. UNITED STATES

No. 25379.

454 F.2d 1169 (1972)

Mary Snyder MONROE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

February 24, 1972.

Attorney(s) appearing for the Case

Douglas A. Wilson (argued), Yakima, Wash., for plaintiff-appellant.

Gordon Gilman (argued), Meyer Rothwacks, Loring W. Post, Department of Justice, Johnnie M. Walter, Asst. Atty. Gen., Tax Division, Washington, D. C.; Dean C. Smith, U. S. Atty., Spokane, Wash., for defendant-appellee.

Before DUNIWAY, KILKENNY and TRASK, Circuit Judges.

PER CURIAM:

This appeal comes to us from the district court's judgment denying plaintiff's action to recover a refund of gift taxes paid for the year 1963. The district court had jurisdiction under 28 U.S.C. § 1346 (a)(1); this court's jurisdiction on appeal is pursuant to 28 U.S.C. § 1291.

In the court below the action for the recovery of gift taxes was consolidated for trial with taxpayer's related action for the recovery of income taxes paid....

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