Legal Opinion
French v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 14, 1943No. 12582PublishedCited by 21 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
This petition to review a decision of the United States Board of Tax Appeals (now the Tax Court of the United States) presents the question whether certain transfers in trust were gifts of present interests m property for which in the computation of his gift tax the taxpayer was entitled to exclusions of $5,000 each, or were gifts of future interests for which no exclusions were allowable within the meaning of section 504(b) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 585. The Board of Tax Appeals approved the determination of the Commissioner that each…
2Cases cited10 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- CTUW Hollingsworth v. CommissionerUnited States Tax Court · 1986
- Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United StatesUnited States Court of Claims · 1968
- Kniep v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
- Lavonna J. Stinson Estate v. United StatesCourt of Appeals for the Seventh Circuit · 2000
16 more not listed; retrieve them via the Exa API.