Legal Opinion
Phipps v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 16, 1937No. 1491Published
1Opinion of the Court
91 F.2d 627 (1937)
PHIPPS
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 1491.
Circuit Court of Appeals, Tenth Circuit.
August 16, 1937.
David A. Reed, of Pittsburgh, Pa. (Gerald Hughes, of Denver, Colo., and W. A. Seifert, of Pittsburgh, Pa., on the brief), for petitioner.
Helen R. Carloss, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.
BRATTON, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals presents the question whether a gift of first…
2Cases cited64 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. CookSupreme Court of the United States · 1872
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