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CANNON v. ROBERTSON

No. 774.

98 F.Supp. 331 (1951)

CANNON v. ROBERTSON, Collector of Internal Revenue.

United States District Court W. D. North Carolina, Charlotte Division.

June 25, 1951.

Attorney(s) appearing for the Case

Taliaferro, Clarkson & Grier, Charlotte, N. C., Francis I. Parker, Charlotte, N. C., on the brief, for plaintiff.

Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Gene V. Pruet, Sp. Assts. to the Atty. Gen., Thomas A. Uzzell, Jr., U. S. Atty., Asheville, N. C., Francis H. Fairley, Asst. U. S. Atty., Charlotte, N. C., for defendant.

WARLICK, District Judge.

This action is instituted by the plaintiff to recover from the defendant an additional gift tax of $5.39 alleged to have been unlawfully assessed against her, and collected, for the year of 1947. The facts are not in dispute.

On October 27, 1947, the plaintiff created and set up an irrevocable trust with James G. Cannon and the American Trust Company of Charlotte, North Carolina as trustees...

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