Rogers v. Flournoy

Opinion

REGAN, J.

This is an appeal by plaintiff (executrix and widow of the deceased) from the trial court’s order affirming the report of the inheritance tax appraiser and denying plaintiff’s petition for a refund of gift tax paid.

Facts

On March 30, 1963, David Carl Rogers, now deceased, was seriously injured in an accident caused by the negligence of another. Rogers thereafter commenced an action in tort to recover damages for personal injuries suffered. Prior to the time the action was brought to trial, Rogers and the defendant shipping corporations entered into a compromise settlement on…