Legal Opinion
Cerf v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 10, 1944No. 8495PublishedCited by 3 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer in this litigation is Camelia I. H. Cerf. She petitions this Court for review of a decision of the Tax Court sustaining the Commissioner’s determination of a gift tax deficiency against her for 1932. The significant events leading up to the present controversy begin some years prior thereto.
In 1928 Louis A. Cerf created four trusts. Each trust was for the benefit of his wife, Camelia I. H. Cerf, and one of their four children. The trustees were Mr. and Mrs. Cerf and a New Jersey trust company. The corpus of each trust was to consist of one eighth of…
2Cases cited8 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
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3Cited by3 opinions
- Commissioner of Internal Revenue v. WalstonCourt of Appeals for the Fourth Circuit · 1948
- Mildred Sexton, of the Last Will of Bertha Birk Klein, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Horner v. United StatesUnited States Court of Claims · 1973