Legal Opinion
Bockman v. Kelm
District Court, D. Minnesota
Decided January 4, 1954No. Civ. No. 4240PublishedCited by 1 opinion
1Opinion of the Court
DONOVAN, District Judge.
Plaintiff by this action sought recovery of federal estate taxes in the sum of $9,061.13, paid under protest to the Collector of Internal Revenue. Plaintiff requested a jury trial. The verdict was in favor of plaintiff for the full amount. There is no dispute but that plaintiff *479had the right to bring individual action for the amount paid defendant.1
The only issues of fact for the jury to decide were whether two transfers of property from one Carrie Reed Bennett to the plaintiff were outright and absolute gifts, with no strings attached, or whether the transfers were…
2Cases cited7 opinions
- Edson v. LucasCourt of Appeals for the Eighth Circuit · 1930
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Cashman v. MasonCourt of Appeals for the Eighth Circuit · 1948
- Scott v. Self, Acting Collector of Internal RevenueCourt of Appeals for the Eighth Circuit · 1953
- United States v. PuseyCourt of Appeals for the Ninth Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Elmer F. Kelm, Collector of Internal Revenue, Etc. v. Bessie Bennett BockmanCourt of Appeals for the Eighth Circuit · 1954