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WILLIAMS v. UNITED STATES

No. 195-66.

378 F.2d 693 (1967)

Geraldine Frost WILLIAMS and Robert W. Williams v. The UNITED STATES.

United States Court of Claims.

June 9, 1967.

Attorney(s) appearing for the Case

Jacques T. Schlenger, Baltimore, Md., attorney of record, for plaintiffs. Frederick Steinmann, Theodore W. Hirsh, Gerald M. Katz, and Robert C. Embry, Jr., Baltimore, Md., of counsel.

E. Alan Moorhouse, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

ON PLAINTIFFS' AND DEFENDANT'S MOTIONS FOR JUDGMENT ON THE PLEADINGS

LARAMORE, Judge.

Section 2503(b) of the Internal Revenue Code of 1954 exempts from the gift tax the first $3,000 of any gift of a present interest in property made to any person. Subsection (c) permits a gift in trust to a minor donee to be considered a present interest "if the property and the income therefrom — (1) may be expended by, or for the benefit of, the donee before...

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