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DUFFEY v. UNITED STATES

Nos. 4-59 Civ. 10, 11.

182 F.Supp. 765 (1960)

Clement J. DUFFEY, Plaintiff, v. UNITED STATES of America, Defendant. Alice M. DUFFEY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Minnesota, Fourth Division.

February 17, 1960.

Attorney(s) appearing for the Case

John A. Murray and John C. Johanneson, of Maun, Hazel & Busch, St. Paul, Minn., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, and Jack F. Blair, Attys., Dept. of Justice, Washington, D. C., and Fallon Kelly, U. S. Atty., and Hyam Segell, Asst. U. S. Atty., St. Paul, Minn., for defendant.

NORDBYE, District Judge.

The taxpayers, Clement J. Duffey and his wife, have each brought an action against the Government to recover federal gift taxes paid pursuant to deficiency assessments for the year 1954. These actions arise out of the Commissioner's treating the interests of certain beneficiaries under trusts established by one of the taxpayers as being future interests and not subject to the $3,000 annual gift tax exclusion permitted by 26 U.S.C. § 1003...

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