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McNEES v. UNITED STATES

Civ. A. No. 4138.

279 F.Supp. 551 (1967)

James C. McNEES and Shelia McNees, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Mississippi, Jackson Division.

October 25, 1967.

Attorney(s) appearing for the Case

Robert C. Travis, Lauch M. Magruder, Jr., Dossett, Magruder & Montgomery, Jackson, Miss., for plaintiffs.

H. S. Little, Jr., Dept. of Justice, Tax Division, Washington, D. C., for defendant.

WILLIAM HAROLD COX, Chief Judge.

McNees and his mother inherited a piece of commercial property in McComb. The mother was devised a life estate in the property and the son acquired by said will the remainder estate therein. The parties sold the property for fifty-nine thousand dollars which was paid jointly to the sellers. The son induced his mother to let him have this money for use in his business in exchange for his...

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