Snyder v. United States

WARLICK, District Judge.

J. Luther Snyder, as plaintiff, brings this action seeking to recover a refund of $6,461.83, a part of certain gift taxes paid to the defendant for the taxable years of 1945, 1946, 1947, and 1948. There is but little if any dispute with respect to the facts of the case. The only question presented is “Whether the .gifts on behalf of the three Jones grandchildren were all of present interest, eligible for the annual exclusion of gift tax, or differently stated, whether they were gifts of future interests, against which a tax could be assessed.”

The Commissioner of…