1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 296 (1944)
 

BRIGGS v. COMMISSIONER

Docket No. 1010.

3 T.C.M. 296 (1944)

John H. Briggs v. Commissioner.

United States Tax Court.

Entered March 29, 1944.

Attorney(s) appearing for the Case

I. W. Sharp, Esq., 630 Bulkley Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

The respondent has determined a gift tax deficiency of $390 for the calendar year 1939.

The issues are (1) whether, in computing the petitioner's gift tax liability for 1939, the respondent properly disallowed exclusions of $4,000 each, claimed by the petitioner for gifts made in 1939 to each of petitioner's minor children; and (2) whether, in determining net prior gifts...

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