Legal Opinion
Shelton v. Lockhart
District Court, W.D. Missouri
Decided August 29, 1957No. 9146, 9147PublishedCited by 6 opinions
1Opinion of the Court
R. JASPER SMITH, District Judge.
These consolidated cases seek the refund of gift taxes paid by plaintiffs in 1951 in connection with the transfer by the Bureau of Indian Affairs of the United States Department of the Interior in September, 1950, of $200,000 in bonds and cash to the City National Bank and Trust Company of Kansas City, Missouri, to fund an irrevocable trust in ■ which Jacqueline Elkins Shelton, one of the plaintiffs, was Trustor and the bank was Trustee. On May 14, 1951, plaintiffs filed gift tax returns and paid gift taxes aggregating $25,861.57 which were calculated on the…
2Cases cited7 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- West v. Oklahoma Tax CommissionSupreme Court of the United States · 1948
- Commissioner of Internal Revenue v. BergerCourt of Appeals for the Second Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Edith R. Stern v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Chemical Bank New York Trust Company v. United StatesDistrict Court, S.D. New York · 1966
- Estate of Hundley v. CommissionerUnited States Tax Court · 1969
- Estate of Hundley v. CommissionerUnited States Tax Court · 1969
- Estate of Hundley v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.