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KAUFMAN v. UNITED STATES

Civ. A. No. 15551.

338 F.Supp. 23 (1971)

Rosalind F. KAUFMAN v. UNITED STATES of America.

United States District Court, W. D. Louisiana, Lake Charles Division.

August 4, 1971.

Attorney(s) appearing for the Case

Kaufman, Anderson, Leithead, Scott & Boudreau, Lake Charles, La., for plaintiff.

Donald E. Walter, U. S. Atty., Robert H. Shemwell, Asst. U. S. Atty., Shreveport, La., Lawrence R. Jones, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C., Charles G. Barnett, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., for defendant.

EDWIN F. HUNTER, Jr., District Judge:

This is a civil action for refund of a 1967 gift tax in the amount of $282.80, plus assessed interest of $28.61, which plaintiff contends was erroneously and illegally assessed and collected by defendant.

The case has been submitted for decision, based upon a stipulation between the parties, which sets forth the following agreed facts:

Plaintiff, Rosalind F. Kaufman, is a resident of the City of Lake Charles, Louisiana...

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