1. Home
  2. Browse Decisions
  3. F.2d
  4. 652 F.2d
  5. 652 F.2d 1365 (1981)
 

ROSS v. C. I. R.

Nos. 79-7413, 79-7414.

652 F.2d 1365 (1981)

Cornelius A. ROSS, and Effie H. Ross, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 14, 1981.

Attorney(s) appearing for the Case

Joseph H. Trethewey, Trethewey, Brink, Rossi, Todd & Clayton, Seattle, Wash., for Ross.

Steven Frahm, Washington, D.C., argued for C.I.R.; M. Carr Ferguson, Washington, D.C., on brief.

Before SKOPIL and POOLE, Circuit Judges, and KENYON, District Judge.

POOLE, Circuit Judge:

Appellants Cornelius Ross1 and his surviving wife, Effie, seek review of the judgment of the United States Tax Court sustaining the Commissioner's assessment of $21,084.28 in delinquent gift taxes against each of them. We affirm the judgment of the tax court sustaining the deficiencies.

I

In 1972, appellants transferred property to each of their ten minor grandchildren, employing three trust instruments...

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