Legal Opinion
Carlton v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 25, 1951No. 13373PublishedCited by 4 opinions
1Opinion of the Court
JOSEPH C. HUTCHESON, Chief Judge.
Appealing from a decision of the Tax Court finding and declaring a deficiency in gift taxes for 1944, in respect of gifts in trust to petitioner’s wife for their children, petitioner attacks the decision as erroneous in two particulars.
One of these is the rejection of petitioner’s claim that twenty percent of the property conveyed in trust belonged to his wife and should not have been taken into ■account in valuing for gift tax purposes the property conveyed.
The other is that the Tax Court’s finding as to the value of the Jenkins, the Carlton Home, and the…
2Cases cited8 opinions
- Merrill v. FahsSupreme Court of the United States · 1945
- Strauss v. StraussSupreme Court of Florida · 1941
- Heath v. HeathSupreme Court of Florida · 1932
- Carlton v. CarltonSupreme Court of Florida · 1919
- Engebretsen v. EngebretsenSupreme Court of Florida · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Rushton v. CommissionerCourt of Appeals for the Fifth Circuit · 1974
- William J. Rushton v. Commissioner of Internal Revenue, Estate of Elizabeth P. Rushton, Deceased, William J. Rushton, Iii, and James Rushton, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Buck v. United StatesDistrict Court, D. Delaware · 1957
- Gottlieb v. CommissionerUnited States Tax Court · 1974