Legal Opinion
Buck v. United States
District Court, D. Delaware
Decided July 18, 1957No. Civ. A. Nos. 1788, 1789PublishedCited by 2 opinions
1Opinion of the Court
LEAHY, Chief Judge.
Plaintiffs — C. Douglass Buck and Alice duPont Buck, his wife — brought their actions against the United States under 28 U.S.C. § 1346(a) (1). Both causes were consolidated for trial to the Court. Plaintiffs seek a monetary return of taxes paid on a certain gift of real estate. After trial, observance and evaluation of testimony of witnesses for all parties, including an examination of the documentary proofs, the decision rests on the following findings of fact and conclusions of law.
1. On December 31, 1951, plaintiffs made a- gift of 45% acres of land.1 On March 5, 1952,…
2Cases cited4 opinions
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Blumenthal v. CommissionerUnited States Board of Tax Appeals · 1930
- Carlton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
3Cited by2 opinions
- Estate of Mitchell v. CommissionerUnited States Tax Court · 1968
- Gottlieb v. CommissionerUnited States Tax Court · 1974