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FATTER v. USRY

Civ. A. Nos. 14188, 14189.

269 F.Supp. 582 (1967)

Dr. Mervin E. FATTER, Transferee Est. of Anthony A. Fatter, Transferor, Plaintiff, v. Chester A. USRY, District Director of Internal Revenue, Defendant. Dr. Esmond A. FATTER, Transferee Est. of Mrs. Pauline J. Marchand Fatter, Transferor, Plaintiff, v. Chester A. USRY, District Director of Internal Revenue, Defendant.

United States District Court E. D. Louisiana, New Orleans Division.

June 14, 1967.

Attorney(s) appearing for the Case

Harry R. Cabral, Jr., Metairie, La., Thomas J. Taylor, New Orleans, La., for plaintiffs.

Louis C. LaCour, U. S. Atty., Gene S. Palmisano, 1st Asst. U. S. Atty., Peter Winstead, Atty., Tax Division, for defendant.

RUBIN, District Judge:

The sons of Anthony A. Fatter and his wife, Pauline J. Marchand Fatter, contend that gifts to them by their parents were not made in contemplation of death and therefore that estate taxes paid with reference to these gifts should be refunded.

The defendant, sued in his capacity as District Director of Internal Revenue, assessed the tax under the provisions of Section 2035 of the Internal Revenue Code which provides, in relevant part...

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