Legal Opinion
Talge v. United States
District Court, W.D. Missouri
Decided April 20, 1964No. Civ. A. 13540-4PublishedCited by 3 opinions
1Opinion of the Court
BECKER, District Judge.
This is a suit for refund of gift taxes, interest and penalties brought pursuant to Section 1346(a) (1) of Title 28, United States Code. Plaintiff seeks recovery of gift taxes paid for the year 1947 in the amount of $6,399.59, of interest paid thereon in the amount of $5,007.68 and of a penalty paid thereon in the amount of $1,599.90.
The plaintiff has complied with all conditions precedent to filing the suit. Jurisdiction to hear and determine the suit exists.
The facts have been fully developed by pre-trial and post-trial stipulations and by evidence received at trial.…
2Cases cited19 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Rasquin v. HumphreysSupreme Court of the United States · 1939
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3Cited by3 opinions
- Estate of Parini v. Montana Department of RevenueMontana Supreme Court · 1996
- Dowling ex rel. Estate of Dowling v. South Carolina Tax CommissionSupreme Court of South Carolina · 1993
- Estate of Parini v. Montana Department of RevenueMontana Supreme Court · 1996