Hahn v. United States

*290OPINION

By CECIL, District Judge.

The plaintiff, Gertrude B. Hahn, filed a complaint in this case to recover from the defendant, The United States of America, the sum of $133 with interest, which she claimed by reason of taxes erroneously collected from her for the years 1947, 1948 and 1949.

The case was tried and submitted to the court upon the pleadings, thé evidence and briefs of counsel.

The question in this case arises out of the manner in which the plaintiff received these properties. If she received them by deed of gift from her mother, then she must take as the valuation of said…