Kaufman v. United States

EDWIN F. HUNTER, Jr., District Judge:

This is a civil action for refund of a 1967 gift tax in the amount of $282.80, plus assessed interest of $28.61, which plaintiff contends was erroneously and illegally assessed and collected by defendant.

The case has been submitted for decision, based upon a stipulation between the parties, which sets forth the following agreed facts:

Plaintiff, Rosalind F. Kaufman, is a resident of the City of Lake Charles, Louisiana, and is the widow of Elias R. Kaufman who died on July 24, 1967. During the marriage between plaintiff and her late husband, funds belonging…