Legal Opinion

Chanin v. United States

United States Court of Claims

Decided June 28, 1968No. 56-64; No. 57-64; No. 59-64PublishedCited by 16 opinions

1Opinion of the Court

On June 28, 1968, the court ordered that judgments be entered as follows:

Plaintiff Amount

No. 57-64, Henry I. Chanin_$224. 56

No. 59-64, Sylvia Chanin_ 387. 76 *811plus interest from March 13, 1962. With respect to plaintiff Irwin S. Chanin, No. 56-64, he is not entitled to recover any amount and his petition is dismissed without alteration of his gift tax rights established by the decision and opinion of the court.

2Cited by16 opinions

  1. Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1991
  2. Larry L. Sather v. CIRCourt of Appeals for the Eighth Circuit · 2001
  3. Tilton v. CommissionerUnited States Tax Court · 1987
  4. Caracci v. Comm'rUnited States Tax Court · 2002
  5. Jacob W. Blasdel and Ruth Alice Blasdel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973

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