Legal Opinion
Frank Miskovsky v. United States
Court of Appeals for the Third Circuit
Decided August 14, 1969No. 17577_1PublishedCited by 36 opinions
1Opinion of the Court
OPINION OF THE COURT
FREEDMAN, Circuit Judge.
In 1965, plaintiff, then nearly 90 years old, transferred property worth $90,410 to his niece, and an equal amount to her daughter and son-in-law. On April 11, 1966, he filed a federal gift tax return in which he listed these transfers as gifts. He claimed the specific annual exemptions as well as his lifetime exemption of $30,000, which reduced the gifts of $180,821 to a balance of taxable gifts of $137,321, on which he calculated a gift tax of $23,922. Accompanying the return was a payment of $11,961 for one-half the tax. No further payment was…
2Cases cited17 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Keeler v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Morrow, Becker & Ewing, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1977
- United States v. Richard Lyle KelleyCourt of Appeals for the Ninth Circuit · 1976
- Goldstone v. CommissionerUnited States Tax Court · 1975
- Evans Cooperage Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1983
31 more not listed; retrieve them via the Exa API.