Legal Opinion
Drybrough v. United States
District Court, W.D. Kentucky
Decided July 24, 1962No. Civ. A. 4105, 4106PublishedCited by 24 opinions
1Opinion of the Court
SHELBOURNE, District Judge.
The plaintiffs bring these actions to recover alleged overpayment of gift taxes for the years of 1956, 1957, and 1958. In action No. 4106, Citizens Fidelity Bank & Trust Company was substituted as plaintiff for Mrs. Marion S. Drybrough, the wife of F. W. Drybrough, who died while these actions were pending.
F. W. Drybrough filed a timely gift tax return for the year 1956, showing cash gifts of $6,000.00 each to his wife and son, F. W. Drybrough, Jr. The son’s gift was divided between the parents and the $3,000.00 marital deduction allowed on the gift to Mrs.…
2Cases cited16 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Sanders v. CommissionerUnited States Tax Court · 1954
- De Guebriant v. CommissionerUnited States Tax Court · 1950
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Hooper v. CommissionerUnited States Board of Tax Appeals · 1940
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Ward v. CommissionerUnited States Tax Court · 1986
- McCauley v. Tom McCauley & Son, Inc.New Mexico Court of Appeals · 1986
- Harriet T. Righter, of the Estate of Jessie H. Righter v. The United StatesUnited States Court of Claims · 1971
- Woolf v. Universal Fidelity Life Insurance Co.Court of Civil Appeals of Oklahoma · 1992
19 more not listed; retrieve them via the Exa API.