1. Home
  2. Browse Decisions
  3. F.2d
  4. 46 F.2d
  5. 46 F.2d 835 (1931)
 

LOETSCHER v. BURNET

No. 5011.

46 F.2d 835 (1931)

LOETSCHER et al. v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided January 6, 1931.

Attorney(s) appearing for the Case

F. W. McReynolds, of Washington, D. C., for appellants.

Sewall Key, C. M. Charest, and W. C. Thompson, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.

ROBB, Associate Justice.

Appeal from a decision of the Board of Tax Appeals sustaining a decision of the Commissioner of Internal Revenue, who had assessed a deficiency tax upon gifts of stock dividends made by Christian Loetscher to each of his eight children.

The question for determination is whether the record as a whole, due regard being given to the statutory presumption, substantially supports the conclusion of the Board that these gifts were made "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