Jungbluth v. United States

TEHAN, Chief Judge.

Plaintiff, John W. Jungbluth, brings this action to recover an alleged overpayment of gift taxes in the amount of $8957.36, on gifts of stock of the R T & E Corporation, a Wisconsin corporation. These gifts consisted of 200 shares of common stock of the R T & E Corporation on May 15, 1958 to his son, Harold J. Jungbluth, and a like gift of 200 shares to his daughter-in-law, Marion L. Jungbluth, wife of said Harold J. Jungbluth.

On January 2, 1959, the plaintiff filed a gift tax return wherein he reported the aforesaid gifts and paid a gift tax thereon of $45.00. The tax was…