Legal Opinion
Hessenbruch v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 6, 1950No. 10003PublishedCited by 13 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
The issue with which we are confronted here is whether a certain gift in trust to a minor was other than a gift of a future interest. The problem arises under the Internal Revenue Code, and the Regulations thereto, which exclude from the gift tax, upon conditions, the first $3,000 of the amount of a gift other than of a future interest in property. 1 The Tax Court held that the taxpayer had not succeeded in showing that he made a gift of a present interest, and, accordingly, the annual exclusion was deemed inapplicable. 8 T.C.M. 157.
The facts are not in dispute. The…
2Cases cited6 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
- Welch v. PaineCourt of Appeals for the First Circuit · 1942
- Commissioner of Internal Revenue v. TaylorCourt of Appeals for the Third Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Herr v. CommissionerUnited States Tax Court · 1961
- Blasdel v. CommissionerUnited States Tax Court · 1972
- Robert E. Hamilton and Mary v. Hamilton v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- Estate of Regina L. Herrmann, Deceased, G. C. Herrmann, Independent v. Commissioner of Internal Revenue, George C. Herrmann v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Jardell v. CommissionerUnited States Tax Court · 1955
8 more not listed; retrieve them via the Exa API.