LEWIS v. UNITED STATES

No. 238-70.

485 F.2d 606 (1973)

Nellie J. LEWIS (formerly Nellie J. Barni) v. The UNITED STATES.

United States Court of Claims.

October 17, 1973.


Attorney(s) appearing for the Case

Arthur Peter, Jr., Washington, D. C., for plaintiff; Stanley Worth, Washington, D. C., attorney of record. A. Faxon Henderson, Jr., Hamel, Park, McCabe & Saunders, and Joseph A. McMenamin, Washington, D. C., of counsel.

Ira Mark Bloom, Washington, D. C., with whom was Acting Asst. Atty. Gen. Fred P. Ugast, for defendant. Gilbert E. Andrews and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG, and BENNETT, Judges.


ON PLAINTIFF'S MOTION AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

DAVIS, Judge.

This is a gift tax case which comes before us on cross-motions for summary judgment, with the essential facts undisputed. Plaintiff, now Nellie Lewis, first met her late husband, John J. Barni, Sr., at the end of the 1930's, at a time when he was already separated from his first wife. They became close friends and associates. Starting...

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