Nebel v. . Nebel

Civil action to require contribution by transferees to common obligation for gift tax assessment paid by plaintiff.

Plaintiff, in her complaint, alleges in substance: That on 14 March, 1941, the Commissioner of Internal Revenue of the United States issued an official assessment of tax deficiency against her and defendants Arthur Nebel and Marie Nebel and each of them in the amount of $20,111.82, plus interest thereon at the rate of six percent per annum from 15 March, 1937, until paid — stating that it was determined that during the year 1936 William Nebel had made gifts to plaintiff and said…