Legal Opinion
Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 29, 1955No. 14112PublishedCited by 42 opinions
1Opinion of the Court
DRIVER, District Judge.
This is a petition to review a decision of the Tax Court adjudging a deficiency in gift tax of $50,079.84. The principal question presented is whether petitioner’s gift to her minor daughter was completed in 1943, when the property was transferred in trust for the minor, or in 1946, upon the termination of the trust and distribution of the property to the minor’s guardian.
The following is a summary of the findings of the Tax Court based in large part upon a stipulation of facts filed by the parties:
Prior to her second marriage in December, 1944, Petitioner’s name was…
2Cases cited12 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Harris v. CommissionerSupreme Court of the United States · 1950
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Fono v. CommissionerUnited States Tax Court · 1982
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Flitcroft v. CommissionerUnited States Tax Court · 1962
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
37 more not listed; retrieve them via the Exa API.