BAKER v. UNITED STATES

Civ. Nos. 898, 899.

137 F.Supp. 651 (1955)

R. W. BAKER and wife Penlope Baker, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court M. D. North Carolina, Greensboro Division.

December 28, 1955.


Attorney(s) appearing for the Case

R. D. Douglas, Jr., Greensboro, N. C., Leon L. Rice, Jr., Winston Salem, N. C., for plaintiffs.

Edwin M. Stanley, U. S. Atty., Greensboro, N. C., for defendant.


HAYES, District Judge.

R. W. Baker, husband of plaintiff, Penlope Baker, made certain gifts to Wachovia Bank and Trust Co., Winston Salem, N. C., as trustee for various minor grandchildren under certain trust agreements later referred to. They signified their consent to having all of the gifts considered as having been made one-half by the husband and one-half by the wife. On both returns the benefit of the exclusion provided by Section 1003(b) (3) of the Internal...

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