S. M. Rodgers v. United States

TUTTLE, Circuit Judge.

Plaintiff below, appellant here, sued the United States for a refund of gift taxes. The Collector of Internal Revenue who was in office at the time of payment of the tax was no longer in office at the time of filing of this suit, and the plaintiff therefore elected to sue the United States, which he had a right to do under the terms of the applicable statute, 28 U.S.C.A. § 1346.

The sole issue presented here is whether the trial court which tried the case on stipulated facts, without a jury, erred in finding that appellant made such a gift in 1944 of the property in…