Mary Snyder Monroe v. United States

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. The district court entered judgment dismissing the taxpayer’s cause of action in the income tax case and the taxpayer does not appeal from that judgment. The…