Stokowska v. Pedrick

IRVING R. KAUFMAN, District Judge.

Plaintiff brought this action to recover payments of federal gift taxes for each of the years 1939 to 1944 inclusive, alleging that the taxing of the sum of $21,000 paid to plaintiff’s mother, Gloria Morgan Vanderbilt, in each of these years was erroneous, since the payments were made pursuant to three maintenance orders of the Surrogate’s Court of New York County dated January 21, 1938, December 27, 1940 and December 2, 1943.

Defendant is the administratrix of the ■ estate of William J. Pedrick, deceased, who was Collector of Internal Revenue in plaintiff’s…