Legal Opinion
Craig v. Commissioner
United States Tax Court
Decided September 30, 1971No. Docket No. 2824-70UnpublishedCited by 1 opinion
1Opinion of the Court
Mary Ethel Craig v. Commissioner.
Craig v. Commissioner
Docket No. 2824-70.
United States Tax Court
T.C. Memo 1971-254; 1971 Tax Ct. Memo LEXIS 78; 30 T.C.M. (CCH) 1098; T.C.M. (RIA) 71254;
September 30, 1971, Filed.
Jack B. Robertson, 600 East 11th St., Kansas City, Mo., for the petitioner. Wayne A. Smith, for the respondent.
SCOTT
Memorandum Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioner's gift tax for the calendar years 1966 and 1967 in the amounts of $1,297.23 and $1,524.16, respectively.
The issues for decision are:(1) Whether under the provisions of section 2503(c) of the…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. International Building Co.Supreme Court of the United States · 1953
- United States v. PelzerSupreme Court of the United States · 1941
- Shukert v. AllenSupreme Court of the United States · 1927
- Herr v. CommissionerUnited States Tax Court · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Illinois Nat. Bank of Springfield v. United StatesDistrict Court, C.D. Illinois · 1991