Fies v. Agerton

SARTAIN, Judge.

This is an appeal by defendant from a summary judgment rendered in favor of the plaintiff decreeing the return with interest of certain funds paid by plaintiff under protest as a gift tax. The essential facts of the case are not in dispute and the only real question presented is whether plaintiff was entitled to judgment as a matter of law.

Plaintiff’s husband, Samuel T. Alcus, Jr., died testate July 25, 1965. In his will the decedent bequeathed to the plaintiff two legacies. One legacy consisted of one-half of his separate property and the other legacy was a usufruct for life…