Legal Opinion
Robert E. Hamilton and Mary v. Hamilton v. United States
Court of Appeals for the Ninth Circuit
Decided May 13, 1977No. 75-3654PublishedCited by 10 opinions
1Per curiam
Taxpayers sued in the district court for a refund of $32,490.66 paid in gift taxes under a deficiency assessment. They appeal from a summary judgment for the government. We affirm.
No material issue of fact remained after the relevant documents had been produced before the court. Robert and Mary Hamilton, in 1964, as owners of substantial farming property, executed a document called “Partnership and Trust Agreement”. 1 This instrument conveyed certain farm real property to named trustees. It provided that during the life of the “trust” (which was to terminate on September 23, 1982) the…
2Cases cited6 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Blasdel v. CommissionerUnited States Tax Court · 1972
- Hessenbruch v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jane W. Holbrook and First National Bank of Arizona, Co-Executors of the Estate of William Wraith, Jr., Deceased v. United StatesCourt of Appeals for the First Circuit · 1978
- Hackl v. Comm'rUnited States Tax Court · 2002
- Albert J. Hackl, Sr. And Christine M. Hackl v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Estate of McClure v. United StatesUnited States Court of Claims · 1979
- Estate of Babbitt v. CommissionerUnited States Tax Court · 1986
5 more not listed; retrieve them via the Exa API.