Legal Opinion
Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 18, 1956No. 15502_1PublishedCited by 43 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
C. H. Cullers' and Frances M. Cullers, husband and wife, hereinafter called taxpayers, have petitioned this- court to review separate decisions of the Tax Court determining deficiencies in gift tax due from them for the year 1950. This court has jurisdiction. § 7482, Internal Revenue Code of 1954, 26 U.S.C.A.
Taxpayer C. H. Cullers, in 1950, by gift conveyed to his sons a 1500 acre farm near Trenton, Missouri, the gift also including some personal property. The taxpayers consented-to have the gift considered as made half by each of them as permitted by section…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Sharp v. United StatesSupreme Court of the United States · 1903
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Feinson v. Conservation CommissionSupreme Court of Connecticut · 1980
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
38 more not listed; retrieve them via the Exa API.