1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 267 (1943)
 

GOODHART v. COMMISSIONER

Docket Nos. 110602, 110603, 110604, 110605, 110606.

2 T.C.M. 267 (1943)

Charles Albert Eric Goodhart, a minor, by United States Trust Company of New York, as Trustee for his benefit under Deed of Trust, dated April 27, 1937, made by Philip H. Goodhart, Donor v. Commissioner. Arthur L. Goodhart v. Commissioner. United States Trust Company of New York, as Trustee under Deed of Trust, dated April 27, 1937, for the benefit of Charles Albert Eric Goodhart, a minor, by Hattie Lehman Goodhart, Donor v. Commissioner. United States Trust Company of New York, as Trustee under Deed of Trust, dated April 27, 1937, for the benefit of Charles Albert Eric Goodhart, a minor, by Philip J. Goodhart, Donor v. Commissioner. Arthur L. Goodhart v. Commissioner.

United States Tax Court.

Entered June 14, 1943.

Attorney(s) appearing for the Case

Percy W. Crane, Esq., 32 Liberty St., New York City, for the petitioners. F. S. Gettle, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

These proceedings were consolidated. Docket Nos. 110602, 110603 and 110605 involve liability as donees, transferees and trustee for gift tax deficiencies for 1937 of $835.79 each on gifts made by Philip G. Goodhart. Docket Nos. 110604 and 110606 involve liability as donee, transferee and trustee for gift tax deficiencies for 1937 of $1,382.83 each on gifts made by Hattie L. Goodhart. The donors filed their gift tax return...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases