Legal Opinion
Estate of Jane B. Ceppi, Deceased. Peter B. Ceppi v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 11, 1983No. 82-1453PublishedCited by 24 opinions
1Opinion of the Court
BAILEY BROWN, Senior Circuit Judge.
In this estate tax case, the decedent, shortly before death, made gifts each in excess of $3000 to eight individuals. It is without dispute that the gifts are generally includable in the decedent’s gross estate. The issue is whether $3000 of each gift is to be excluded from the gross estate. The estate tax statute contains an exclusion provision applicable to gifts that are to be included in the gross estate, and this exclusion provision is tied to the $3000 annual exclusion provided by the gift tax. The estate contends that $3000 of each gift must be…
2Cases cited18 opinions
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
- United States v. PriceSupreme Court of the United States · 1960
- United States v. FisherSupreme Court of the United States · 1805
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Darby v. CommissionerUnited States Tax Court · 1991
- Estate of Richard S. Ekins, Deceased, Cora M. Ekins, and Bank of Wheaton, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Gunther v. DubnoSupreme Court of Connecticut · 1985
- New England Baptist Hospital v. United StatesCourt of Appeals for the First Circuit · 1986
19 more not listed; retrieve them via the Exa API.