Fitzsimmons v. United States
District Court, E.D. Washington
1Opinion of the Court
POWELL, Chief Judge.
Henry and Vina Freeburn were husband and wife and residents of this dis-trictj in Garfield County, Washington, until the date of his death on July 1, 1960. They made gifts to four of their great grandchildren, minors, consisting of $40,000.00 face value of United States Savings Bonds, Series H. Bonds totaling $20,000.00 were registered in the names of “Billy Kenneth Robertson or Nicholas Robertson”. Bonds totaling $20,000.00 were registered in the names of “Constance Robertson or Michelle Fitzsimmons.” The bonds were all purchased in December 1956 and from that date until…
2Cases cited3 opinions
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Stringfellow v. StringfellowWashington Supreme Court · 1959
- Inheritance Tax Division v. Gardner Chamberlin EstateWashington Supreme Court · 1944
3Cited by3 opinions
- Eichstedt v. United StatesDistrict Court, N.D. California · 1972
- Estate of Cooper v. CommissionerUnited States Tax Court · 1980
- Estate of Cooper v. CommissionerUnited States Tax Court · 1980