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KAUFMAN v. UNITED STATES

No. 71-3543.

462 F.2d 439 (1972)

Rosalind F. KAUFMAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 20, 1972.

Attorney(s) appearing for the Case

Norman F. Anderson, Everett R. Scott, Jr., Anderson, Leithead, Scott, Boudreau & Savoy, Lake Charles, La., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Lawrence R. Jones, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., Donald E. Walter, U. S. Atty., Robert H. Shemwell, Shreveport, La., Charles G. Barnett, Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Dallas, Tex., for defendant-appellee.

Before JOHN R. BROWN, Chief Judge, and RIVES and CLARK, Circuit Judges.

CLARK, Circuit Judge:

The facts of this gift tax case are undisputed. It is the effect upon these facts of the legal emanations flowing from Commissioner of Int. Rev. v. Chase Manhattan Bank, 259 F.2d 231 (5th Cir. 1958), which this appeal must settle.

Taxpayer, Rosalind Kaufman, and her deceased husband were residents of Louisiana (a community property state) until the time of her spouse's death on July 24, 1967. During their...

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