26 U.S.C. § 1000
Reserved]
[reserved]
Notes of Decisions
Cited in 26
cases, 1945–1991 · leading case: Comm'r v. Wemyss, 324 U.S. 303 (1945).
Comm'r v. Wemyss, 324 U.S. 303 (1945). “The Commissioner ruled that the transfer of this stock, the value of .”
Galt v. Comm'r of Internal Revenue, 216 F.2d 41 (7th Cir. 1954). “Section 1000(b) of the Internal Revenue Code, 26 U.S.C.A. § 1000 (b), provides for the imposition of a gift tax upon the transfer of property whether “the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal,…”
Lois J. Newman (Formerly Lois J. Senderman) v. Comm'r of Internal Revenue, 222 F.2d 131 (9th Cir. 1955). “26 U.S.C.A. § 1000 , Imposition of tax “(a) * * * For the calendar year 1940 and each calendar year thereafter a tax, computed as provided in section 1001, shall be imposed upon the transfer during such calendar year by any individual, resident or nonresident, of property by…”
Hardenbergh v. Comm'r of Internal Revenue (Two Cases), 198 F.2d 63 (8th Cir. 1952). “Section 1000 of the Internal Revenue Code, 26 U.S.C.A. § 1000 , imposes a tax upon the transfer of property by gift whether the property is real or personal, tangible or intangible, and whether the gift is direct or indirect.”
Marien E. Durst & G. Chester Durst, Executors of the Est. of John E. Dieteman, Deceased v. The United States of Am., 559 F.2d 910 (3d Cir. 1977). “26 U.S.C.A. § 1000 (b) (1939 code). 3 . In view of our disposition of the case, we need not consider the alternative holding of the district court that Ohio law would require an express reservation of a power of the settlor to appoint himself a trustee with discretionary powers…”
Publicker v. Comm'r of Internal Revenue, 206 F.2d 250 (3d Cir. 1953). “26 U.S.C.A. § 1000 (a) states: “For the calendar year 1940 and each calendar year thereafter a tax, computed as provided in section 1001, shall be imposed upon the transfer during such calendar year by any individual, resident or nonresident, of property by gift.”
Maytag v. Comm'r of Internal Revenue, 187 F.2d 962 (10th Cir. 1951). “Under the terms of section 1001, the tax must be computed on the aggregate sum of the net gifts in accordance with the rate schedule therein set forth.”
Whittemore v. Fitzpatrick, 127 F. Supp. 710 (D. Conn. 1954). “§ 1001 provides that for purposes of computing the tax the “sum of the net gifts” for the taxable year, as also the “sum of the net gifts” for each of the preceding years, shall be aggregated.”
Comm'r of Internal Revenue v. Copley's Est., 194 F.2d 364 (7th Cir. 1952). “(The present section is the same in all material respects, 26 U.S.C.A. § 1000 (a).) The Tax Court decided in favor of the taxpayer, two members dissenting.”
Comm'r of Internal Revenue v. Mills, 183 F.2d 32 (9th Cir. 1950). “26 U.S.C.A. §§ 1000 (a) and 1000(d). 3 . 26 U.”
Comm'r of Internal Revenue v. Sarah Gilkey Vander Weele, Comm'r of Internal Revenue v. Frederick Vander Weele, 254 F.2d 895 (6th Cir. 1958). “1063 , the Tax Court held that the execution of the deed trust of March 25, 1950, by Sarah Gilkey Vander Weele did not constitute a gift taxable under section 1000 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 1000 . We are in accord with the conclusion of the Tax Court,…”
Raymond J. Funkhouser's Trusts v. Comm'r of Internal Revenue, 275 F.2d 245 (4th Cir. 1960). “It is therefore not necessary to consider the fact that the 1948 gifts were reported under 26 U.S.C. § 1000 (f) as made one-half by petitioner and one-half by his wife.”
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