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HOOVER v. UNITED STATES

No. 65-58.

180 F.Supp. 601 (1960)

Dan B. HOOVER and Ed Hoover, Jr., Executors of The Estate of Bragg Hoover, Deceased v. UNITED STATES.

United States Court of Claims.

January 20, 1960.

Attorney(s) appearing for the Case

Arthur Glover, Amarillo, Tex., for plaintiffs.

June A. Murray, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Lyle M. Turner, Washington, D. C., was on the brief.

LITTLETON, Judge (Retired).

The principal question here is whether certain gifts made by decedent, Bragg Hoover, to her four children during the period of three years before her death in 1952 were made "in contemplation of death." The Commissioner of Internal Revenue included such gifts in the gross estate of decedent for estate tax purposes, pursuant to Sections 811(c) (1) (A) and 811(l) of the Internal Revenue Code of 1939, as amended.1...

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