1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 1 T.C.M.
  5. 1 T.C.M. 537 (1943)
 

DISSTON v. COMMISSIONER

Docket Nos. 109985, 110630.

1 T.C.M. 537 (1943)

William D. Disston v. Commissioner.

United States Tax Court.

Entered February 4, 1943.

Attorney(s) appearing for the Case

Harold Evans, Esq., for petitioner. Harry L. Brown, Esq., for respondent.

Memorandum Opinion

HILL, Judge:

The Commissioner determined deficiencies in gift tax as follows:

  Docket No.    Year    Amount

  109985    1937    $ 644.48
  110630    1938    1,430.08

In determining the deficiencies respondent disallowed three $5,000 exclusions for 1937 and two for 1938 upon the ground that the gifts made were of a future and not a present interest. He also adjusted the total net gifts in...

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