DRYBROUGH v. UNITED STATES

Civ. A. Nos. 4105, 4106.

208 F.Supp. 279 (1962)

F.W. DRYBROUGH, Plaintiff, v. UNITED STATES of America, Defendant. CITIZENS FIDELITY BANK & TRUST COMPANY, Executor of the Will of Marion S. Drybrough, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Kentucky, at Louisville.

July 24, 1962.


Attorney(s) appearing for the Case

Rucker Todd, Louisville, Ky., for plaintiffs.

Wm. E. Scent, U. S. Atty., for defendant.


SHELBOURNE, District Judge.

The plaintiffs bring these actions to recover alleged overpayment of gift taxes for the years of 1956, 1957, and 1958. In action No. 4106, Citizens Fidelity Bank & Trust Company was substituted as plaintiff for Mrs. Marion S. Drybrough, the wife of F. W. Drybrough, who died while these actions were pending.

F. W. Drybrough filed a timely gift tax return for the year 1956, showing cash gifts of $6,000.00 each to his wife and...

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