Legal Opinion
Ross v. United States
District Court, S.D. Texas
Decided November 12, 1963No. Civ. A. 14597PublishedCited by 5 opinions
1Opinion of the Court
HANNAY, District Judge.
This action for recovery of internal revenue taxes, Title 28, U.S.C.A., Sections 1346(a) (1) and 1402(a) (1), pre*334sents the question whether certain gifts to minors are gifts of “future interests in property” within the meaning of Title 26, U.S.C.A., Section 2503(b) and (c).
The plaintiff Nell K. Ross and her now deceased husband made certain gifts in the years 1956 and 1957 to trust funds theretofore created by them for the benefit of their three minor grandchildren. These donations were in the form of dash, realty and securities. This suit turns upon the plaintiff’s…
2Cases cited14 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Republic National Bank of Dallas v. FredericksTexas Supreme Court · 1955
- Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Jones v. ParkerTexas Supreme Court · 1886
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Nell K. Ross, Individually and James G. Harris and Elizabeth Ross Harris, Independent of the Estate of James H. Ross, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Quatman v. CommissionerUnited States Tax Court · 1970
- John A. Duncan v. United States of America, Phyllis Joyce Duncan v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Josephine F. Rollman v. The United States. Justin A. Rollman v. The United StatesUnited States Court of Claims · 1965
- Quatman v. CommissionerUnited States Tax Court · 1970