Geary v. Commissioner
United States Tax Court
Held, that a certain trust created as part of a settlement between petitioner and his divorced wife was based on adequate and full consideration in money or money's worth, and resulted in no gift tax liability.
1Opinion of the Court
John R. Geary v. Commissioner.
Geary v. Commissioner
Docket No. 111758.
United States Tax Court
1943 Tax Ct. Memo LEXIS 279; 2 T.C.M. (CCH) 202; T.C.M. (RIA) 43259;
May 31, 1943
Held, that a certain trust created as part of a settlement between petitioner and his divorced wife was based on adequate and full consideration in money or money's worth, and resulted in no gift tax liability.
Sanford D. Beecher, Esq., 1617 Land Title Bldg., Philadelphia, Pa., for the petitioner. Paul E. Waring, Esq., for the respondent.
VAN FOSSAN
Memorandum Opinion
VAN FOSSAN, Judge: The respondent determined a deficiency in…
2Cited by1 opinion
- Beecher v. United StatesDistrict Court, E.D. Pennsylvania · 1959