DU PONT v. UNITED STATES

Civ. A. Nos. 1268, 1270.

97 F.Supp. 944 (1951)

DU PONT v. UNITED STATES.

United States District Court D. Delaware.

May 2, 1951.


Attorney(s) appearing for the Case

Charles F. Richards (Richards, Layton & Finger), of Wilmington, Del. and Percy W. Phillips (Ivins, Phillips & Barker), of Washington, D. C., for plaintiff.

William Marvel, U. S. Atty., and Francis A. Reardon, Asst. U. S. Atty., of Wilmington, Del., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Paul S. McMahon, and Frederic G. Rita, Sp. Assts. to Atty. Gen., all of Washington, D. C., for defendant.


RODNEY, District Judge.

Civil Action No. 1268 is an action seeking to recover an allegedly illegal assessment of a gift tax for the year 1945. The facts and contentions are somewhat unusual. For the calendar year 1945 the plaintiff made his personal income tax return in which he included as a deductible contribution the sum of $6,000, paid to "National Economic Council," thereby decreasing the income tax as computed in that return. In the light of subsequent events...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases