Reeves v. Olsen

OPINION

DROWOTA, Justice.

The Plaintiff-donor brought this action to recover gift taxes paid under protest to the Defendant Commissioner of Revenue. The complaint stated that the Department of Revenue had appraised the property involved at an excessive amount and the Plaintiff sought to recover the deficiency assessment. The chancery court assumed jurisdiction in the cause and ruled that the taxpayer’s property had been improperly assessed. Therefore, the taxpayer was held to be entitled to a refund on her gift tax return. The Commissioner of Revenue has appealed to this Court, alleging that…