Legal Opinion
Galt v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 11, 1954No. 11001_1PublishedCited by 50 opinions
1Opinion of the Court
MAJOR, Chief Judge.
Arthur T. Galt, petitioner (sometimes referred to as the taxpayer), petitions for a review of two separate decisions of the Tax Court, entered May 22, 1953, in which it was decided in Tax Court Docket No. 27,844 that there was a deficiency in petitioner’s gift tax for the year 1946, in the amount of $768.84, and in Tax Court Docket No. 29,528 that there was a deficiency in petitioner’s income tax for the same year in the amount of $68,318.17. Respondent. Commissioner of Internal Revenue, had asserted a deficiency in gift taxes for the year 1946 in the amount of $68,079.-00,…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Vaira v. CommissionerUnited States Tax Court · 1969
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Lester Crown v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Estate of Boyd v. CommissionerUnited States Tax Court · 1981
45 more not listed; retrieve them via the Exa API.