Legal Opinion
Luce v. United States
United States Court of Claims
Decided December 13, 1983No. 519-81TPublishedCited by 12 opinions
1Opinion of the Court
OPINION *
PHILIP R. MILLER, Judge:
This is a suit for refund of gift taxes paid with respect to gifts of stock of the Blue Bird Body Company, made in 1976 by the three Luce brothers, Albert L., Jr., George E. and Joseph P., who are the controlling stockholders of that company. On September 30, 1976, Albert gave 19,000 shares to a trust for his daughter. Thereafter, on October 29, 1976, Albert gave 2,000 additional shares directly to his daughter, and George and Joseph each gave 38,000 shares both directly to members of their families and to trusts for their benefit. There were a total of 16…
2Cases cited26 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- The ConquerorSupreme Court of the United States · 1897
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
21 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ward v. CommissionerUnited States Tax Court · 1986
- Fisher v. United StatesUnited States Court of Federal Claims · 2006
- Saunooke v. United StatesUnited States Court of Claims · 1985
- Charles Schwab Corp. v. Comm'rUnited States Tax Court · 2004
- Krapf v. United StatesUnited States Court of Claims · 1989
7 more not listed; retrieve them via the Exa API.