Legal Opinion
Baker v. United States
District Court, M.D. North Carolina
Decided December 28, 1955No. Civ. Nos. 898, 899Published
1Opinion of the Court
HAYES, District Judge.
R. W. Baker, husband of plaintiff, Pen-lope Baker, made certain gifts to Wachovia Bank and Trust Co., Winston Salem, N. C., as trustee for various minor grandchildren under certain trust agreements later referred to. They signified their consent to having all of the gifts considered as having been made one-half by the husband and one-half by the wife. On both returns the benefit of the exclusion provided by Section 1003(b) (3) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 1003(b) (3), was claimed. The Commissioner disallowed the claimed exclusions, assessed a…
2Cases cited8 opinions
- 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
- Gilmore v Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Owen v. . HinesSupreme Court of North Carolina · 1947
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