Legal Opinion
Diedrich v. Commissioner
Supreme Court of the United States
Decided June 15, 1982No. 80-2204PublishedCited by 80 opinions
1Opinion of the CourtChief Justice Burger
We granted certiorari to resolve a Circuit conflict as to whether a donor who makes a gift of property on condition that the donee pay the resulting gift tax receives taxable income to the extent that the gift tax paid by the donee exceeds the donor’s adjusted basis in the property transferred. 454 U. S. 813 (1981). The United States Court of Appeals for the Eighth Circuit held that the donor realized income. 643 F. 2d 499 (1981). We affirm.
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Diedrich v. Commissioner of Internal Revenue
In 1972 petitioners Victor and Frances Diedrich made gifts of approximately 85,000 shares of stock to their…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Crane v. CommissionerSupreme Court of the United States · 1947
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Helvering v. BruunSupreme Court of the United States · 1940
6 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Pension Benefit Guaranty Corporation v. White Consolidated Industries, Inc., C/o Ct Corporation Systems Registered AgentCourt of Appeals for the Third Circuit · 1993
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Estate of Sachs v. CommissionerUnited States Tax Court · 1987
- Compaq Computer Corporation & Subsidiaries v. CommissionerCourt of Appeals for the Fifth Circuit · 2001
- Tifd Iii-E, Inc. v. United States of America, Docket No. 05-0064-CvCourt of Appeals for the Second Circuit · 2006
75 more not listed; retrieve them via the Exa API.