Legal Opinion
Benton v. Commissioner
United States Tax Court
Decided April 15, 1968No. Docket No. 6093-65Unpublished
1Opinion of the Court
Emily Jane Benton v. Commissioner.
Benton v. Commissioner
Docket No. 6093-65.
United States Tax Court
T.C. Memo 1968-61; 1968 Tax Ct. Memo LEXIS 236; 27 T.C.M. (CCH) 332; T.C.M. (RIA) 68061;
April 15, 1968. Filed
William Robert Mellen, 410 Palmer Bldg., Atlanta, Ga., for the petitioner. David S. Meisel, for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: Respondent determined a deficiency in petitioner's gift tax of $2,700 for the taxable year 1963.
The only issue for decision is whether petitioner's gifts in trust of rights to receive the income and, under certain…
2Cases cited6 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Morgan v. CommissionerUnited States Tax Court · 1964
- Rassas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Goehner v. CommissionerUnited States Tax Court · 1957
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