Legal Opinion
Cannon v. Robertson
District Court, W.D. North Carolina
Decided June 25, 1951No. 774PublishedCited by 5 opinions
1Opinion of the Court
WARLICK, District Judge.
This action is instituted by the plaintiff to recover from the defendant an additional gift tax of $5.39 alleged to have been unlawfully assessed against her, and collected, for the year of 1947. The facts are not in dispute.
On October 27, 1947, the plaintiff created and set up an irrevocable trust with James G. Cannon and the American Trust Com pany of Charlotte, North Carolina as trustees, for the use and benefit of her grandnephew, James William Cannon, who was then four years of age, and on that same day paid into the trust as a gift, the sum of $100.
Plaintiff…
2Cases cited6 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Commissioner of Internal Revenue v. SharpCourt of Appeals for the Ninth Circuit · 1946
- Commissioner of Internal Revenue v. KempnerCourt of Appeals for the Fifth Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. R. W. Baker, United States of America v. Penelope S. BakerCourt of Appeals for the Fourth Circuit · 1956
- Nell K. Ross, Individually and James G. Harris and Elizabeth Ross Harris, Independent of the Estate of James H. Ross, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Baker v. United StatesDistrict Court, M.D. North Carolina · 1955
- Snyder v. United StatesDistrict Court, W.D. North Carolina · 1955
- Swigert v. StraubCourt of Appeals of Oregon · 1972