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HAMM v. C.I.R.

Nos. 17121, 17122.

325 F.2d 934 (1963)

Marie H. HAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. William HAMM, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 30, 1963.

Attorney(s) appearing for the Case

Joseph A. Maun, of Maun, Hazel, Green, Hayes, Simon & Aretz, St. Paul, Minn., Lawrence J. Hayes, St. Paul, Minn., on the brief, for petitioners.

Ralph A. Muoio, Attorney, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Washington, D. C., John B. Jones, Jr., Lee A. Jackson, Donald P. Horwitz, Attorneys, Department of Justice, Washington, D. C., on the brief, for respondent.

Before SANBORN and BLACKMUN, Circuit Judges, and STEPHENSON, District Judge.

BLACKMUN, Circuit Judge.

The Tax Court has upheld asserted deficiencies in the 1953 federal gift taxes of Marie H. Hamm and William Hamm, Jr., in the respective amounts of $317,281.96 and $456,138.53. Judge Pierce's opinion, 79 pages in length and not reviewed by the full court, is T.C. Memo. 1961-347. Each taxpayer has petitioned for review.

The Hamms are husband and wife and residents of Minnesota. Each filed a timely gift tax return for 1953. By these returns...

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