HARRIS v. COMMISSIONER OF INTERNAL REVENUE

No. 596.

339 U.S. 917 (1950)

HARRIS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

March 27, 1950.


Attorney(s) appearing for the Case

Irwin N. Wilpon for petitioner. Solicitor General Perlman, Assisstant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz for respondent.


Certiorari granted limited to Questions "2" and "3" presented by the petition for the writ, i.e.:

"2. Were the transfers made by the petitioner to her husband under a property settlement agreement dated February 27, 1943, incidental to a Nevada divorce, made for an adequate and full consideration in money or money's worth and thus not subject to gift tax?

"3. Were the transfers made by the petitioner to her husband in 1943, in payment and discharge...

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