Legal Opinion
Yuri Yajima v. United States
District Court, E.D. New York
Decided November 21, 1946No. 6535PublishedCited by 9 opinions
1Opinion of the Court
MOSCOWITZ, District Judge.
This action was brought by the plaintiff under the Tucker Act, 28 U.S.C.A. § 761 et seq. for the recovery of gift taxes totaling $7,266.27.
According to the petition, which was designated by the plaintiff as a complaint,1 the plaintiff, an American citizen, received from one Hajima Horikoshi, a citizen of Japan, gifts totaling $100,000 which gifts were reported to the Collector of Internal Revenue on January 30, 1942. Plaintiff’s claim for refund was rejected on January 27, 1944.
Section 3772 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3772, provides that…
2Cases cited4 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- FERD. MULHENS, INC. v. HigginsDistrict Court, S.D. New York · 1943
- Eastern Band of Cherokee Indians v. Cherokee Nation WestUnited States Court of Claims · 1883
- Griffin v. United StatesUnited States Court of Claims · 1877
3Cited by9 opinions
- Johnston Broadcasting Co. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1949
- Bledsoe v. Department of Housing & Urban DevelopmentDistrict Court, E.D. Pennsylvania · 1975
- Apollo v. United StatesDistrict Court, M.D. Pennsylvania · 1978
- Easter Seal Society for Disabled Children v. BerryDistrict of Columbia Court of Appeals · 1993
- Daewoo Electronics Co., Ltd. v. United StatesUnited States Court of International Trade · 1987
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