TEHAN, Chief Judge.
Plaintiff, John W. Jungbluth, brings this action to recover an alleged overpayment of gift taxes in the amount of $8957.36, on gifts of stock of the R T & E Corporation, a Wisconsin corporation. These gifts consisted of 200 shares of common stock of the R T & E Corporation on May 15, 1958 to his son, Harold J. Jungbluth, and a like gift of 200 shares to his daughter-in-law, Marion L. Jungbluth, wife of said Harold J. Jungbluth.
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