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United States Vs. Davis
Cites for this judgment
- US Supreme Court
- Jun 04, 1962
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U.S. 65 (1962) U.S. Supreme Court United States v. DavisSearch
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U.S. 65 (1962) United States v. DavisSearch
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and because, even if such benefit were ascertainable, the transaction was a nontaxable division of property. Mesta v. CommissionerSearch
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Halliwell v. CommissionerSearch
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upon being reversed in quick succession by the Courts of Appeals of the Third and Second Circuits, Commissioner v. MestaSearch
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Commissioner v. HalliwellSearch
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the position of these courts and has continued to apply these views in appropriate cases since that time, Hall v. CommissionerSearch
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Patino v. CommissionerSearch
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Estate of Stouffer v. CommissionerSearch
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King v. CommissionerSearch
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Marshman v. CommissionerSearch
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determined because of the impossibility of evaluating the fair market value of the wife's marital rights. Commissioner v. MarshmanSearch
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her age and health, the number of children and their ages, and the earning capacity of the husband. See, e.g., Beres v. BeresSearch
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on the federal taxing scheme of substantive differences between community property and common law systems. E.g., Poe v. SeabornSearch
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accepted practice where property is exchanged to hold, as did the Court of Claims in Philadelphia Park Amusement Co. v. UnitedSearch
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Accord, United States v. GeneralSearch
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International Freighting Corp. v. CommissionerSearch
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of the gain realized thereby than to ignore altogether its tax Page 370 U. S. 73 consequences. Cf. Helvering v. SafeSearch
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inordinately over the Commissioner's assessment which she would have the burden of proving erroneous, Commissioner v. HansenSearch
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Together with No. 268, Davis et al. v. UnitedSearch
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The holding in the instant case is in accord with Commissioner v. MarshmanSearch
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F.2d 27 (C.A.6th Cir. 1960), but is contra to the holdings in Commissioner v. HalliwellSearch
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F.2d 642 (C.A.2d Cir. 1942), and Commissioner v. MestaSearch
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gifts, but on the concept that in the contemplation of the gift tax statute they are to be taxed as gifts. Merrill v. FahsSearch
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Harris v. CommissionerSearch
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unfettered by the language and considerations ingrained in the gift and estate tax statutes. See Farid-Es-Sultaneh v. CommissionerSearch
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U.S. Supreme Court United States v. DavisSearch
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Mesta v. CommissionerSearch
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the Courts of Appeals of the Third and Second Circuits, Commissioner v. MestaSearch
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Hall v. CommissionerSearch
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Commissioner v. MarshmanSearch
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Beres v. BeresSearch
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E.g., Poe v. SeabornSearch
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Philadelphia Park Amusement Co. v. UnitedSearch
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Cf. Helvering v. SafeSearch
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Commissioner v. HansenSearch
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and Commissioner v. MestaSearch
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Harris v. CommissionerSearch
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See Farid-Es-Sultaneh v. CommissionerSearch
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