Legal Opinion
Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 27, 1976No. 860, 861, Dockets 75-4197, 75-4198PublishedCited by 32 opinions
1Opinion of the Court
ROBERT P. ANDERSON, Circuit Judge:
These are appeals from decisions of the United States Tax Court, holding that certain inter vivos gifts made, in trust, by the appellants, Fred A. Berzon and Gertrude Berzon, 1 failed to qualify for the $3,000 annual gift tax exclusion under Title 26 U.S.C. § 2503(b) of the Internal Revenue Code, and determining gift tax deficiencies of $19,276.05 for each appellant. The gifts at issue involve a total of eight trusts, five of which Fred Berzon created in 1962 and the other three in 1965 for the benefit of his children and grandchildren. Between 1962 and 1968,…
2Cases cited9 opinions
- Walling v. Youngerman-Reynolds Hardwood Co.Supreme Court of the United States · 1945
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
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3Cited by32 opinions
- Harwood v. CommissionerUnited States Tax Court · 1984
- Ward v. CommissionerUnited States Tax Court · 1986
- Sneider v. Kimberly-Clark Corp.District Court, N.D. Illinois · 1980
- Cook v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2003
- Estate of Gribauskas v. CommissionerUnited States Tax Court · 2001
27 more not listed; retrieve them via the Exa API.