1. Home
  2. Browse Decisions
  3. F.2d
  4. 480 F.2d
  5. 480 F.2d 57 (1973)
 

KEINATH v. C. I. R.

Nos. 72-1647 to 72-1651.

480 F.2d 57 (1973)

Pauline KEINATH, Transferee of Assets of Cargill MacMillan, Transferor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Cargill MacMILLAN, Jr., Transferee of Assets of Cargill MacMillan, Transferor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Whitney MacMILLAN, Transferee of Assets of Cargill MacMillan, Transferor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Pauline W. MacMILLAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Cargill MacMILLAN 1967 TRUST et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 8, 1973.

Rehearing Denied June 1, 1973.

Attorney(s) appearing for the Case

John W. Windhorst, Minneapolis, Minn., for appellants.

Donald H. Olson, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before GIBSON, LAY and BRIGHT, Circuit Judges.

GIBSON, Circuit Judge.

These consolidated appeals1 question the validity of a gift tax of $147,572 plus interest assessed by the Commissioner and sustained by the Tax Court on a disclaimer made by a remainderman within six months after the death of the life beneficiary. The Tax Court opinion, reported in 58 T.C. 352 (1972), held the disclaimer was not timely filed. We reverse for the reasons set forth in...

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