Legal Opinion
The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 19, 1980No. 76-1353, 76-1543PublishedCited by 85 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
The Tax Court held that (1) family loans on which the statute of limitations had run were gifts subject to gift taxes; (2) a penalty should be assessed for the lender’s failure to file gift tax returns; and (3) state gift taxes were deductible from the gross estate as a “claim against the estate.” The taxpayer appealed the gift tax and penalty rulings, while the Commissioner appealed the estate tax ruling.
We hold that the Tax Court erred on the penalty issue but correctly decided the other issues. Our jurisdiction to review Tax Court decisions derives from 26…
2Cases cited20 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. CorrellSupreme Court of the United States · 1967
- Ingram v. United StatesSupreme Court of the United States · 1959
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Smith v. ShaughnessySupreme Court of the United States · 1943
15 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Anselmo v. CommissionerUnited States Tax Court · 1983
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- Packard v. CommissionerUnited States Tax Court · 1985
80 more not listed; retrieve them via the Exa API.