Legal Opinion

Fitzsimmons v. United States

District Court, E.D. Washington

Decided July 24, 1963No. 1723PublishedCited by 3 opinions

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

  1. 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
  2. Stringfellow v. StringfellowWashington Supreme Court · 1959
  3. Inheritance Tax Division v. Gardner Chamberlin EstateWashington Supreme Court · 1944

3Cited by3 opinions

  1. Eichstedt v. United StatesDistrict Court, N.D. California · 1972
  2. Estate of Cooper v. CommissionerUnited States Tax Court · 1980
  3. Estate of Cooper v. CommissionerUnited States Tax Court · 1980

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API