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HARRIS v. COMMISSIONER OF INTERNAL REVENUE

No. 62, Docket 21224.

178 F.2d 861 (1949)

HARRIS v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. HARRIS.

United States Court of Appeals Second Circuit.

Decided December 22, 1949.

Attorney(s) appearing for the Case

I. N. Wilpon, Brooklyn, N. Y., for petitioner.

C. Oliphant, Theron L. Caudle, Ellis N. Slack, Washington, D. C., I. Henry Kutz, Washington, D. C., argued for respondent.

Before L. HAND, Chief Judge, and SWAN and FRANK, Circuit Judges.

L. HAND, Chief Judge.

This cause comes up upon petitions of the taxpayer and the Commissioner to review an order of the Tax Court in banc, deciding her liability for gift taxes in the years 1940, 1941, 1942 and 1943. The tax for each of the first three years depends upon the same question: i. e. whether bank deposits in United States banks of a nonresident, not a citizen, are excluded from property subject to a gift tax. The Tax Court held that they...

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