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HESSENBRUCH v. COMMISSIONER OF INTERNAL REVENUE

No. 10003.

178 F.2d 785 (1950)

HESSENBRUCH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided January 6, 1950.

Attorney(s) appearing for the Case

James F. McMullan, Philadelphia, Pa. (Andrew R. McCown, Clark, Brown, McCown, Fortenbaugh & Young, Philadelphia, Pa., on the brief), for petitioner.

Hilbert P. Zarky, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Virginia H. Adams, Special Assistants to the Attorney General, on the brief), for respondent.

Before GOODRICH, McLAUGHLIN and KALODNER, Circuit Judges.

KALODNER, Circuit Judge.

The issue with which we are confronted here is whether a certain gift in trust to a minor was other than a gift of a future interest. The problem arises under the Internal Revenue Code, and the Regulations thereto, which exclude from the gift tax, upon conditions, the first $3,000 of the amount of a gift other than of a future interest in property.1 The Tax Court held...

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