HEEBE, District Judge:
This is a case of first impression and presents the novel question of whether or not the government can impose a federal gift tax on political expenditures. The case came on for trial without a jury on a previous day, and the Court, after having duly considered the evidence and studied the legal memoranda submitted by both parties and heard the arguments of counsel, is now fully advised in the premises and makes the following findings of fact...
Let's get started

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.