Camiel Thorrez v. Comm'r or Internal Revenue, 272 F.2d 945 (6th Cir. 1959). · Go Syfert
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Camiel Thorrez v. Comm'r or Internal Revenue, 272 F.2d 945 (6th Cir. 1959). Cases Citing This Book View Copy Cite
25 citation events across 1 distinct court.
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Statutes interpreted (leading-cases list)
#15 26 U.S.C. § 1003 cited 1× in this case · 21 total citations of statute
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Camiel Thorrez, Petitioner,
v.
Commissioner of Internal Revenue, Respondent
13853.
Court of Appeals for the Sixth Circuit.
Dec 28, 1959.
Published opinion
272 F.2d 945
Phillip C. Kelly, Jackson, Mich., for petitioner., Charles K. Rice, Arch M. Cantrall, Lee A. Jackson, Joseph Kovner, A. M. Sellers, Robt. N. Anderson, Fred E. Youngman, Washington, D. C., for respondent.
Martin, Weick, Brooks.
Cited by 2 opinions  |  Published
PER CURIAM.

This case involving Sections 1003(b) (3), 1000(f)(1)(A) and 1004(a)(1) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 1003(b)(3), 1000(f)(1)(A), 1004(a)(1), was heard upon petition for review of the decision of the Tax Court of the United States. The principal question presented on appeal was whether gifts in trust made by the taxpayer for the benefit of minor grandchildren were gifts of present or of future interests.

We agree with the decision of the Tax Court that the gifts were of future interests for the reasons stated in its opinion, 31 T.C. 655.

The decision of the Tax Court is affirmed.