Legal Opinion
Moore v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 18, 1945No. 3PublishedCited by 23 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal from the Tax Court of the United States which imposed a tax of $104,864.73 upon Evelyn N. Moore, a transferee of her husband Edward S. Moore,, for a deficiency to that amount in gift taxes due from him in the year 1935.
During the year 1935 Edward S. Moore made taxable gifts of securities to the petitioner Evelyn Moore of the value of $410,500. On March 11, 1936 he filed a gift tax return with the Collector and paid' the amount of the tax therein shown to-be due. Although the donor has always been financially able to satisfy any deficiency in…
2Cases cited4 opinions
- Edwards v. SlocumSupreme Court of the United States · 1924
- Fletcher Trust Co. v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Seventh Circuit · 1944
- Baur v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Edwards v. SlocumCourt of Appeals for the Second Circuit · 1923
3Cited by23 opinions
- United States v. BotefuhrCourt of Appeals for the Tenth Circuit · 2002
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Schuster v. CommissionerUnited States Tax Court · 1959
- Estate of Mandels v. CommissionerUnited States Tax Court · 1975
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1945
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