Legal Opinion
Harris v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Harris
Court of Appeals for the Second Circuit
Decided December 22, 1949No. 62, Docket 21224PublishedCited by 34 opinions
1Opinion of the Court
L. HAND, Chief Judge.
This cause comes up upon petitions of the taxpayer and the Commissioner to review an order of the Tax Court in banc, deciding her liability for gift taxes in the years 1940, 1941, 1942 and 1943. The tax for each of the first three years depends upon the same question: i. e. whether bank deposits in United States banks of a nonresident, not a citizen, are excluded from property subject to a gift tax. The Tax Court held that they were not excluded, and taxed the taxpayer accordingly. The *862tax for the year 1943 was upon payments by the taxpayer to her husband, in performance…
2Cases cited10 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Goldman v. GoldmanNew York Court of Appeals · 1940
- United States v. RyersonSupreme Court of the United States · 1941
- Merrill v. FahsSupreme Court of the United States · 1945
- Guggenheim v. RasquinSupreme Court of the United States · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Arthur N. ARONSEN, Plaintiff-Appellant, v. CROWN ZELLERBACH, a Corporation, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1981
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Commonwealth v. CahillSuperior Court of Pennsylvania · 2014
- Commissioner of Internal Revenue v. Estate of Myles C. Watson, Garden City Bank & Trust CompanyCourt of Appeals for the Second Circuit · 1954
29 more not listed; retrieve them via the Exa API.