Legal Opinion
Edwin L. Jones v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 8, 1964No. 9042PublishedCited by 9 opinions
1Opinion of the Court
ALBERT V. BRYAN, Circuit Judge.
Gift taxes for 1956 and 1957 were assessed by the Commissioner of Internal Revenue against Edwin L. Jones in the sum of f 10,117.13 because on his returns, otherwise unexceptionable, the taxpayer’s wife had not signed in the place provided for the purpose of showing her consent that his gifts “be considered made one-half by him and one-half by his spouse.” This advantage is accorded a taxpayer by § 2513 of the 1954 Internal Revenue Code, and by Gift Tax Regulations § 2513-2(a), if such consent is “signified” on the return.
No taxes whatsoever would have been…
2Cases cited3 opinions
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Hennen v. CommissionerUnited States Tax Court · 1961
3Cited by9 opinions
- Leftwich v. LeftwichDistrict of Columbia Court of Appeals · 1982
- Dexter v. United StatesDistrict Court, N.D. Mississippi · 1969
- Clark v. CommissionerUnited States Tax Court · 1975
- Henry A. Proesel and La Salle National Bank, Trustees v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- Bruce v. Comm'rUnited States Tax Court · 2014
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