Legal Opinion
Josephine F. Rollman v. The United States. Justin A. Rollman v. The United States
United States Court of Claims
Decided March 12, 1965No. 108-63, 109-63PublishedCited by 6 opinions
1Opinion of the Court
COWEN, Chief Judge.
This is a suit for the refund of gift taxes alleged to have been erroneously assessed in the afnounts of $2,953.12 against plaintiff Justin A. Rollman and of $866.72 against plaintiff Josephine F. Rollman, plus statutory interest on both amounts.
The two cases were ordered consolidated for trial, and both present the same issue for decision: whether certain transfers in trust qualify for the exclu sion from the gift tax provided by 26 U. S.C. (I.R.C.1954) § 2503 (1958 Ed.). 1
Plaintiffs are husband and wife; the latter’s tax liability arose solely by virtue of her consenting…
2Cases cited9 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Weller v. CommissionerUnited States Tax Court · 1962
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner of Internal Revenue v. Josephine N. Thebaut and Charles R. Thebaut, Jr.Court of Appeals for the Fifth Circuit · 1966
- Geraldine Frost Williams and Robert W. Williams v. The United StatesUnited States Court of Claims · 1967
- Pettus v. CommissionerUnited States Tax Court · 1970
- Estate of Levine v. CommissionerUnited States Tax Court · 1974
- Estate of Levine v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.