Rubinstein v. Commissioner
United States Board of Tax Appeals
Where property was conveyed to a trustee, during the period section 504(b) of the Revenue Act of 1932 was in force, to be held for the benefit of the settlor's wife and three children, held, that in computing the gift tax due, four exclusions of $5,000 each should be allowed. Welch v. Davidson, 102 Fed.(2d) 100; Robertson v. Nee, 105 Fed.(2d) 651; Rheinstrom v. Commissioner, 105 Fed.(2d) 642; and McBrier v. Commissioner, 108 Fed.(2d) 967, followed.
1Opinion of the Court
WILTON RUBINSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rubinstein v. Commissioner
Docket No. 95922.
United States Board of Tax Appeals
41 B.T.A. 220; 1940 BTA LEXIS 1217;
January 30, 1940, Promulgated
Where property was conveyed to a trustee, during the period section 504(b) of the Revenue Act of 1932 was in force, to be held for the benefit of the settlor's wife and three children, held, that in computing the gift tax due, four exclusions of $5,000 each should be allowed. Welch v. Davidson, 102 Fed.(2d) 100; Robertson v. Nee, 105 Fed.(2d) 651; Rheinstrom v. Commissioner,…
2Cases cited6 opinions
- Knox v. CommissionerUnited States Board of Tax Appeals · 1937
- Rubinstein v. CommissionerUnited States Board of Tax Appeals · 1940
- Cox v. CommissionerUnited States Board of Tax Appeals · 1938
- Hutchings v. CommissionerUnited States Board of Tax Appeals · 1939
- Rheinstrom v. CommissionerUnited States Board of Tax Appeals · 1938
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