Legal Opinion
MacDonald v. United States
District Court, D. Massachusetts
Decided March 27, 1956No. Civ. A. 54-66PublishedCited by 6 opinions
1Opinion of the Court
ALDRICH, District Judge.
This is an action to recover a gift tax. The tax was assessed and paid on account of a gift in 1946 by a United States citizen, to his three children, of land situated in the Dominion of Canada. A stipulation of facts has been filed, on which defendant moves for summary judgment. Two questions are presented, — did Congress intend to tax such gifts of foreign land, and did it have the power to?
The statute provides as follows.
Internal Revenue Code of 1939: Sec. 1000. Imposition of Tax.
“(a) For the calendar year 1940 and each calendar year thereafter a tax, computed as…
2Cases cited7 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Merrill v. FahsSupreme Court of the United States · 1945
- Bromley v. McCaughnSupreme Court of the United States · 1929
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- New York v. 11 Cornwell Co.Court of Appeals for the Second Circuit · 1983
- People of State of New York v. 11 Cornwell CompanyCourt of Appeals for the Second Circuit · 1983
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Estate of Satz v. CommissionerUnited States Tax Court · 1982
- Glen v. CommissionerUnited States Tax Court · 1966
1 more not listed; retrieve them via the Exa API.