CAMIEL THORREZ, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
CAMIEL THORREZ, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
272 F.2d 945
United States Court of Appeals for the Sixth Circuit (1959)
Positive Treatment
Cited by 10 cases
Opinion of the Court
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.
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