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LA FORTUNE v. C. I. R.

Nos. 5927-5938.

263 F.2d 186 (1958)

Fred J. LA FORTUNE, Trustee for Suzanne M. LaFortune, Renee Elizabeth LaFortune, and Colette M. LaFortune, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Jeanne LaFortune HENRY, Trustee for Patrick Joseph Henry, and Carol Jean Henry, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. J. A. LA FORTUNE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). Lucius LA FORTUNE, Trustee for Daniel LaFortune, and Kathryn LaFortune, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mary Ann LaFortune WILCOX, Trustee for Homer Frank Wilcox, Jr., and Mary Teresa Wilcox, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Gertrude L. LA FORTUNE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). Joseph A. LA FORTUNE, Jr., Donee and Transferee of J. A. LaFortune, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph A. LA FORTUNE, Jr., Donee and Transferee of Gertrude L. LaFortune, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert James LA FORTUNE, Donee and Transferee of J. A. LaFortune, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert James LA FORTUNE, Donee and Transferee of Gertrude L. LaFortune, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

December 15, 1958.

Attorney(s) appearing for the Case

Corinne Childs, Tulsa, Okl., for petitioners.

James P. Turner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before BRATTON, Chief Judge, and PICKETT and BREITENSTEIN, Circuit Judges.

BREITENSTEIN, Circuit Judge.

These twelve consolidated appeals involve deficiencies in gift taxes for the calendar years 1951 to 1954, inclusive, on gifts made by J. A. LaFortune and Gertrude L. LaFortune, his wife, in trust for minors. The Tax Court, with one judge concurring specially and three judges dissenting in part, upheld the Commissioner.1

During the years in question Mr. and...

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