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KNIEP v. COMMISSIONER OF INTERNAL REVENUE

No. 13751.

172 F.2d 755 (1949)

KNIEP v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

February 10, 1949.

Attorney(s) appearing for the Case

R. Walston Chubb, of St. Louis, Mo., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Harry Marselli, George A. Stinson and Melva M. Graney, Sp. Assts. to the Atty. Gen., for respondent.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

This petition for a review of the decision of the Tax Court of the United States concerns deficiencies in petitioner's gift taxes for the years 1943 and 1944. The question is whether, as the Tax Court held, the Commissioner has correctly determined the amounts allowable as exclusions in respect of gifts of present interests under section 1003(b) (3) of the Internal Revenue Code, 26 U.S.C.A. §...

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