1. Home
  2. Browse Decisions
  3. F.2d
  4. 521 F.2d
  5. 521 F.2d 878 (1975)
 

GALL v. UNITED STATES

No. 75-2365 Summary Calendar.

521 F.2d 878 (1975)

Gene GALL, and Cecile Florence Gall, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied November 28, 1975.

Attorney(s) appearing for the Case

Harrell Pailet, Emil Corenbleth, Dallas, Tex., for plaintiffs-appellants.

Frank D. McCown, U. S. Atty., Fort Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Michael L. Paup, Richard Farber, U. S. Dept. of Justice, Tax Div., Washington, D. C., Gilbert E. Andrews, Acting Chief, App. Section, Dept. of Justice, Washington, D. C., Lynn Ross, Jr., Tax Div., Dept. of Justice, Dallas, Tex., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., for defendant-appellee.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

Rehearing and Rehearing En Banc Denied November 28, 1975.

DYER, Circuit Judge:

This is an action for recovery of federal gift taxes previously paid by Gene Gall and his wife, Cecile Florence Gall. The only issue presented is whether certain gifts by the Galls to trusts for the benefit of their two children qualify for the annual gift tax exclusion provided by 26 U.S.C.A. § 2503. The district court concluded that...

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