Briggs v. Commissioner
United States Tax Court
Held, gifts of stock to infant donees under guardianship, were gifts of present interests in property.
1Opinion of the Court
Beatrice B. Briggs, Petitioner, v. Commissioner of Internal Revenue, Respondent
Briggs v. Commissioner
Docket No. 73242
United States Tax Court
34 T.C. 1132; 1960 U.S. Tax Ct. LEXIS 63;
September 29, 1960, Filed
Decision will be entered for the petitioner.
Held, gifts of stock to infant donees under guardianship, were gifts of present interests in property.
Walter L. Nossaman, Esq., and Joseph L. Wyatt, Jr., Esq., for the petitioner.
L. Justin Goldner, Esq., for the respondent.
Tietjens, Judge.
TIETJENS
OPINION.
The petitioner contests a deficiency of $ 5,255.81 in gift tax for 1954, based on a…
2Cases cited11 opinions
- United States v. Willow River Power Co.Supreme Court of the United States · 1945
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Stifel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Commissioner of Internal Revenue v. SharpCourt of Appeals for the Ninth Circuit · 1946
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