Cases from cite.case.law:

ROSANO, R. v. UNITED STATES, 67 F. Supp. 2d 113 (E.D.N.Y. 1999)

. . . . § 25.251 1-2(b)(1998). . . .

O. IRVINE a O. v. UNITED STATES, 981 F.2d 991 (8th Cir. 1992)

. . . . §§ 25.251 l-l(f), 25.2512-5; O’Reilly v. Commissioner, 973 F.2d 1403, 1405 (8th Cir.1992). . . . .

O. IRVINE a O. v. UNITED STATES, 936 F.2d 343 (8th Cir. 1991)

. . . . § 25.251 l-l(c)(2) (1990) reads in pertinent part: In the case of taxable transfers creating an interest . . .

L. v. C. F. v., 89 T.C. 293 (T.C. 1987)

. . . creation of the joint tenancy, was not executed within a reasonable time, within the meaning of section 25.251 . . .

W. v., 86 T.C. 478 (T.C. 1986)

. . . To determine whether a disclaimer qualifies as an indirect gift, we turn to section 25.251 l-l(c), Gift . . .

ESTATE OF GROSSINGER, G. v. COMMISSIONER OF INTERNAL REVENUE,, 723 F.2d 1057 (2d Cir. 1983)

. . . . § 25.251 l-2(b) (1983) provides in part: (b) As to any property, or part thereof or interest therein . . .

V. KINCAID, v. UNITED STATES, 682 F.2d 1220 (5th Cir. 1982)

. . . . § 25.251 1-1(g)(1) (“The gift tax is not applicable to a transfer for a full and adequate consideration . . .

In PARIS AIR CRASH OF MARCH, 399 F. Supp. 732 (C.D. Cal. 1975)

. . . Miscellaneous Flight Requirements 25.251 Vibration and buffeting. 25.253 High-speed characteristics. . . .

v., 58 T.C. 352 (T.C. 1972)

. . . decide the case on some other grounds as petitioners suggest, the validity and construction of section 25.251 . . .

JEROME BYRNES, ET AL. v. THE UNITED STATES EDREN S. BURNS, ET AL. v. THE UNITED STATES JACK A. BLUE, ET AL. v. THE UNITED STATES RUSSEL A. COWLES, ET AL. v. THE UNITED STATES FRANCIS M. FIX, ET AL. v. THE UNITED STATES, 163 Ct. Cl. 167 (Ct. Cl. 1963)

. . . d) During periods when an employee is not entitled to receive additional compensation under section 25.251 . . .