Legal Opinion
United States v. R. W. Baker, United States of America v. Penelope S. Baker
Court of Appeals for the Fourth Circuit
Decided August 15, 1956No. 7180_1PublishedCited by 25 opinions
1Opinion of the Court
MOORE, District Judge.
R. W. Baker, a resident of North Carolina, in the year 1950 made gifts aggregating $88,725.00 in value, consisting of shares of corporate stocks, all of which gifts were for the benefit of donor’s nine minor grandchildren, respectively, whose ages ranged from six months to six years. Penelope S. Baker, wife of the donor, joined with him in signifying consent to have all the gifts considered as having been made one-half by each. Returns were made accordingly, and on both returns the exclusions provided by Section 1003(b) (3) of the Internal Revenue Code of 1939, 26 U.S.C.…
2Cases cited5 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Commissioner of Internal Revenue v. SharpCourt of Appeals for the Ninth Circuit · 1946
- Cannon v. RobertsonDistrict Court, W.D. North Carolina · 1951
3Cited by25 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Thorrez v. CommissionerUnited States Tax Court · 1958
- D. Clifford Crummey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Perkins v. CommissionerUnited States Tax Court · 1956
- Morgan v. CommissionerUnited States Tax Court · 1964
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