Gillis v. Welch

GARRECHT, Circuit Judge.

An action was brought by appellant Gillis, as plaintiff, against appellee, herein to recover the sum of $7,292.70; with interest, claimed to have been collected as an excessive assessment of the federal gift tax, upon a gift by plaintiff to his wife of certain community property. Plaintiff and his wife acquired, as community property, a % interest in certain real property in California, known as Topango Canyon Lands. At all times involved in this proceeding plaintiff and his wife were residents of the state of California. Two-fifths of this % interest in the Topango…