1. Home
  2. Browse Decisions
  3. T.C.
  4. 28 T.C.
  5. 28 T.C. 542 (1957)
 

GOEHNER v. COMMISSIONER

Docket Nos. 58192, 65635.

28 T.C. 542 (1957)

WILLIAM GOEHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MINNIE GOEHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 29, 1957.

Attorney(s) appearing for the Case

F. O. Miniutti, Esq., for the petitioners.

Maurice S. Bush, Esq., for the respondent.

MULRONEY, Judge:

The respondent has determined deficiencies in the gift tax of each petitioner in the above-consolidated cases for the year 1951 in the sum of $63.76.

The sole issue is whether certain gifts in trust were of "future interests" within the meaning of section 1003 (b) (3) of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

The petitioners, William Goehner and Minnie Goehner, are husband and wife. They have two daughters...

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