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BLASDEL v. COMMISSIONER OF INTERNAL REVENUE

No. 73-1284 Summary Calendar.

478 F.2d 226 (1973)

Jacob W. BLASDEL and Ruth Alice Blasdel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 21, 1973.

Attorney(s) appearing for the Case

John A. Bailey, Houston, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U.S. Dept. of Justice, Lee H. Henkel, Jr., Chief Counsel, I. R. S., Washington, D.C., for respondent-appellee.

Before GEWIN, COLEMAN and MORGAN, Circuit Judges.

PER CURIAM:

This is an appeal from the United States Tax Court, 58 T.C. 1014. It involves a determination of whether certain interests conveyed from the appellants to the donees are "future interests" and therefore not entitled to the $3,000 annual gift tax exclusion. We affirm the decision below.

In 1967, appellants transferred 290 acres of farm land to the Edgewood Farm Trust and...

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