Boeing v. Commissioner
United States Board of Tax Appeals
These proceedings were originally decided in favor of petitioner upon the ground that the beneficiaries of the trust and not the trust itself were the donees of the gifts. The Commissioner petitioned for review to the Circuit Court of Appeals for the Ninth Circuit. That court reversed the Board upon the grounds that the gifts were of "future interests", an issue which was not raised by the Commissioner at the time of the hearing before the Board.
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These proceedings were originally decided in favor of petitioner upon the ground that the beneficiaries of the trust and not the trust itself were the donees of the gifts. The Commissioner petitioned for review to the Circuit Court of Appeals for the Ninth Circuit. That court reversed the Board upon the grounds that the gifts were of "future interests", an issue which was not raised by the Commissioner at the time of the hearing before the Board. The mandate of the court directs the Board to take further proceedings in the said cause "in accordance with the opinion and judgment of this…
1Opinion of the Court
OPINION.
Black:
These proceedings were consolidated and involve deficiencies in gift taxes which the Commissioner determined against petitioner in the amounts of $1,312.51 for tLe< year 1936 and $1,312.50 for the year 1937. The deficiency in each case resulted from the *6disallowance by the Commissioner of one of the two $5,000 exclusions claimed by the petitioner on liis gift tax return filed for each of the taxable years.
The following statements taken from the record in Docket No. 94779, involving the year 1936, apply equally to both proceedings, and similar statements in Docket No. 95704,…
2Cases cited5 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- United States v. PelzerSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Helvering v. RichterSupreme Court of the United States · 1941
- Fifth Ave. Bank v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by5 opinions
- Koufman v. CommissionerUnited States Tax Court · 1977
- Koufman v. CommissionerUnited States Tax Court · 1977
- Boeing v. CommissionerUnited States Board of Tax Appeals · 1942
- Koufman v. CommissionerUnited States Tax Court · 1977
- Malmstedt v. CommissionerUnited States Tax Court · 1979