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BLANCHARD v. UNITED STATES

Civ. No. 3-642-W.

291 F.Supp. 348 (1968)

Clyde A. BLANCHARD, Executor of the Estate of Florence L. Blanchard, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Iowa, W. D.

November 1, 1968.

Attorney(s) appearing for the Case

Edward G. Garvey and James R. McGreevy, Omaha, Neb., for plaintiff.

Daniel L. Power, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER.

HANSON, District Judge.

This is a civil tax refund suit for the recovery of $33,081.75 paid by Florence L. Blanchard pursuant to a deficiency assessment made against her for gift tax in calendar year 1959, plus assessed interest in the amount of $6,621.79, plus statutory interest. Clyde A. Blanchard was substituted as plaintiff in his capacity as Executor of the Estate upon the death of...

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