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
Charles I. Francis, Petitioner, v. Commissioner of Internal Revenue, Respondent
Francis v. Commissioner
Docket No. 8207
United States Tax Court
8 T.C. 822; 1947 U.S. Tax Ct. LEXIS 230;
April 16, 1947, Promulgated
Decision will be entered for the respondent.
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…
2Cases cited45 opinions
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- Nichols v. CoolidgeSupreme Court of the United States · 1927
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- Tyler v. United StatesSupreme Court of the United States · 1930
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