FONDREN ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE
FONDREN ET AL.
COMMISSIONER OF INTERNAL REVENUE
323 U.S. 685
Supreme Court of the United States (1944)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Fondren v. Commissioner of Internal Revenue, 324 U.S. 18 (U.S. 1945)…79 (1936 ed.).1 The Tax Court upheld the Commissioner, the cases being consolidated for hearing and decision. 1 T. C. 1036. The Circuit Court of Appeals affirmed the Tax Court’s decision, one judge dissenting. 141 F. 2d 419. Certiorari was granted, 323 U. S. 685, because of the importance of the question as [*20] affecting the taxability of gifts made for the benefit of minor children and because of alleged or apparent conflict with decisions of other courts.2 The sole issue is whether the gifts were of “f…