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FIRST NAT. BANK OF KANSAS CITY v. NEE

No. 3231.

67 F.Supp. 815 (1946)

FIRST NAT. BANK OF KANSAS CITY v. NEE, Collector of Internal Revenue.

District Court, W. D. Missouri, W. D.

August 5, 1946.

Attorney(s) appearing for the Case

Watson, Ess, Groner, Barnett & Whittaker, of Kansas City, Mo., for plaintiff.

James P. Garland, Sp. U. S. Atty. Gen. (Leon F. Cooper, Sp. Asst. to Atty. Gen., on depositions), and Sam M. Wear, U. S. Atty., and Richard H. Musser, Asst. U. S. Atty., both of Kansas City, Mo., for defendant.

REEVES, District Judge.

This is an action by plaintiff to recover $129,029.80 with interest. This sum is part of a collection made on an alleged over-assessment of an estate tax. Such claimed over-assessment was made by adding the value of a trust to the gross estate of plaintiff's decedent. Such addition was made under Section 811, Title 26 U.S.C.A. Int.Rev.Code. Said section undertakes to avoid transfers of property in trust if made in contemplation of death. It...

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