United States v. Dalm
Supreme Court of the United States
1Opinion of the CourtJustice Kennedy
Single transactions, it is well known, may be susceptible to different, and inconsistent, theories of taxation. In the case before us, the taxpayer treated moneys derived from her deceased employer’s estate as a gift and paid gift tax on the transfer. Some years later, the Government contended that the money the taxpayer had received from the transaction was income. The taxpayer disagreed, and the Government’s assertion of an income tax deficiency was the subject of proceedings in the United States Tax Court. The question presented is whether, the statute of limitations long since having run,…
Also in this document: Dissent.
2Cases cited21 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Marbury v. MadisonSupreme Court of the United States · 1803
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. KubrickSupreme Court of the United States · 1979
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3Cited by832 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- The Ohio National Life Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1990
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- United States v. BrockampSupreme Court of the United States · 1997
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