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COHEN v. C.I.R.

Nos. 89-2792, 89-2793 and 89-2794.

910 F.2d 422 (1990)

Melvin S. COHEN, Eileen D. Cohen and Edith Phillips, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided August 13, 1990.

Rehearing and Rehearing Denied September 20, 1990.

Attorney(s) appearing for the Case

Phillip H. Martin, Michael J. McDonnell, Dorsey & Whitney, Minneapolis, Minn., for petitioners-appellants.

Gary R. Allen, Kenneth L. Greene, Mary F. Clark, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Peter K. Scott, I.R.S., Washington, D.C., for respondent-appellee.

Before POSNER, RIPPLE, and KANNE, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 20, 1990.

KANNE, Circuit Judge.

Under § 2501(a)(1) of the Internal Revenue Code, a tax is imposed upon an individual's transfer of property by gift. In Dickman v. Comm'r, 465 U.S. 330, 104 S.Ct. 1086, 79 L.Ed.2d 343 (1984), the Supreme Court held that an interest-free demand loan results in a taxable gift to the debtor for the use of the money lent. The issue presented...

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