Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined that the individuals named in the several notices hereinafter referred to were liable — some of them as trustees and others individually — as transferees, for gift tax of the named donors for the calendar year 1937. The ten cases were consolidated into four groups and stipulations of fact have been filed. The facts are found to be as stipulated. The following...
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.
