Francis v. Commissioner
United States Tax Court
Petitioner, married and a resident of the State of Texas, gave certain gifts of community property to his children. His wife consented to the gifts. Held: (1) Petitioner is taxable on the entire value of the gifts under section 1000 (d) of the Internal Revenue Code. (2) Section 1000 (d) is not unconstitutional as violative of the due process clause of the Fifth Amendment to the Constitution.
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Petitioner, married and a resident of the State of Texas, gave certain gifts of community property to his children. His wife consented to the gifts. Held: (1) Petitioner is taxable on the entire value of the gifts under section 1000 (d) of the Internal Revenue Code. (2) Section 1000 (d) is not unconstitutional as violative of the due process clause of the Fifth Amendment to the Constitution. Fernandez v. Wiener, 326 U.S. 340. (3) Section 1000 (d) does not violate the uniformity clause, Article I, section 8, of the Constitution, notwithstanding there may be some difference in the extent of the…
1Opinion of the Court
OPINION.
Harlan, Judge:
Section 1000 of the Internal Revenue Code was amended by section 453 of the Revenue Act of 1942 (sec. 1000 (d), I. R. C.), which provided:(d) Community Pboperty. — All gifts of property held as community property under the law of any State, Territory, or possession of the United States, or any foreign country shall be considered to be the gifts of the husband except that gifts of such property as may be shown to have been received as compensation for personal services actually rendered by the wife or derived originally from siich compensation or from separate property of…
2Cases cited44 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
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3Cited by6 opinions
- Estate of Showers v. CommissionerUnited States Tax Court · 1950
- Beavers v. CommissionerCourt of Appeals for the Fifth Circuit · 1947
- Estate of Showers v. CommissionerUnited States Tax Court · 1950
- Francis v. CommissionerUnited States Tax Court · 1947
- G. H. Beavers v. CommissionerUnited States Tax Court · 1947
1 more not listed; retrieve them via the Exa API.