Legal Opinion

Gray v. Commissioner

United States Tax Court

Decided June 7, 1944No. Docket Nos. 110797, 111344, 111345UnpublishedCited by 3 opinions

1Opinion of the Court

J. Maurice Gray, et al., as Alleged Trustees and Transferees, v. Commissioner. Elva P. Hammer, as Alleged Transferee, v. Commissioner. Robert Bertram Publicker, a Minor, as Alleged Transferee, by Rose Publicker, His Next Friend, v. Commissioner.

Gray v. Commissioner

Docket Nos. 110797, 111344, 111345.

United States Tax Court

1944 Tax Ct. Memo LEXIS 215; 3 T.C.M. (CCH) 552; T.C.M. (RIA) 44204;

June 7, 1944

Thorpe Nesbit, Esq., Albert S. Lisenby, Esq., and J. Maurice Gray, Esq., 1240 Land Title Bldg., Philadelphia, Pa., for the petitioners. Myron S. Winer, Esq., for the respondent.

MELLOTT

Memorandum…

2Cases cited12 opinions

  1. United States v. PelzerSupreme Court of the United States · 1941
  2. Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
  3. Helvering v. HutchingsSupreme Court of the United States · 1941
  4. Moore v. CommissionerUnited States Tax Court · 1942
  5. Fletcher Trust Co. v. CommissionerUnited States Tax Court · 1943

7 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Ripley v. CommissionerUnited States Tax Court · 1995
  2. Ripley v. CommissionerUnited States Tax Court · 1995
  3. Walter R. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, and Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor v. CommissionerUnited States Tax Court · 1995

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