Heath v. Commissioner
United States Tax Court
Held, petitioners are not entitled to the exclusions provided by section 2503(b) of the Internal Revenue Code of 1954 with respect to gifts made by them to certain trusts during the year 1955.
1Opinion of the Court
Bonnie M. Heath, Petitioner, v. Commissioner of Internal Revenue, Respondent. Opal Heath, Petitioner, v. Commissioner of Internal Revenue, Respondent
Heath v. Commissioner
Docket Nos. 79157, 79158
United States Tax Court
34 T.C. 587; 1960 U.S. Tax Ct. LEXIS 119;
June 27, 1960, Filed
Decisions will be entered for the respondent.
Held, petitioners are not entitled to the exclusions provided by section 2503(b) of the Internal Revenue Code of 1954 with respect to gifts made by them to certain trusts during the year 1955.
Louis O. Gravely, Jr., Esq., for the petitioners.
Louis J. DeReuil, Esq., for the…
2Cases cited12 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- 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
- Stifel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
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