Elizabeth Reeves v. Martha Olsen Book Reviews

Elizabeth Reeves v. Martha Olsen by Supreme Court of Texas Book Summary

The Plaintiff-donor brought this action to recover gift taxes paid under protest to the Defendant Commissioner of Revenue. The complaint stated that the Department of Revenue had appraised the property involved at an excessive amount and the Plaintiff sought to recover the deficiency assessment. The chancery court assumed jurisdiction in the cause and ruled that the taxpayers property had been improperly assessed. Therefore, the taxpayer was held to be entitled to a refund on her gift tax return. The Commissioner of Revenue has appealed to this Court, alleging that the trial court lacked subject matter jurisdiction over the lawsuit by virtue of the Plaintiffs failure to exhaust her administrative remedies under T.C.A. § 67-8-116. In the alternative, the Commissioner argues that even if the trial court properly assumed jurisdiction, that the evidence adduced at trial preponderates against the finding of the chancellor as to the value of the gift.

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Elizabeth Reeves v. Martha Olsen (Supreme Court of Texas) Book Reviews 2024

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