[Download] "Commissioner of Internatl Revenue v. Gardner." by United States Court of Appeals for the Seventh Circuit # eBook PDF Kindle ePub Free

eBook details

Title: Commissioner of Internatl Revenue v. Gardner.
Author : United States Court of Appeals for the Seventh Circuit
Release Date : January 18, 1942
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The Commissioner petitions for review of a decision of the Board of Tax Appeals permitting a series of exclusions from gift taxes under 504(b) of the Revenue Act of 1932, 26 U.S.C.A. Int. Rev. Acts, page 585. He contends that such exclusions should have been denied for the reason that the gifts were of future interests int he property conveyed.