Legal Opinion
Havemeyer v. United States
United States Court of Claims
Decided April 2, 1945No. 45775Published
1Opinion of the Court
59 F.Supp. 537 (1945)
HAVEMEYER
v.
UNITED STATES.
No. 45775.
Court of Claims.
April 2, 1945.
Preston B. Kavanagh, of Washington, D. C. (William M. Sperry, 2nd, of New York City, on the brief), for plaintiff.
Francis T. Donahoe, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Fred K. Dyar and John A. Rees, both of Washington, D. C., on the brief), for defendant.
Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.
LITTLETON, Judge.
The two principal questions presented are whether, for the purpose of the gift tax, a taxpayer may submit evidence to prove that…
2Cases cited10 opinions
- Standard Oil Co. of NJ v. Southern Pacific Co.Supreme Court of the United States · 1925
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Du Pont v. CommissionerUnited States Tax Court · 1943
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