Legal Opinion
United States v. Ryerson
Court of Appeals for the Seventh Circuit
Decided November 12, 1940No. 7133, 7134PublishedCited by 11 opinions
1Opinion of the Court
TREANOR, Circuit Judge.
This action was brought in the District Court under the Tucker Act.1 to recover gift taxes for the years 1934 and 1935. The taxes were assessed by the Commissioner of Internal Revenue and have been paid by the taxpayer. Recovery is sought on the ground that the taxes were wrongfully exacted.
Two questions are presented on appeal. One question is whether in case of a gift under a trust agreement only one exclusion of $5,000 is allowed for the trust as the donee or whether an exclusion is allowed for each of the beneficiaries as a donee; and the second question involves…
2Cases cited5 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. HainesCourt of Appeals for the Third Circuit · 1939
- Haines v. CommissionerUnited States Board of Tax Appeals · 1938
- Helvering v. CroninCourt of Appeals for the Eighth Circuit · 1939
3Cited by11 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- United States v. RyersonSupreme Court of the United States · 1941
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
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