Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eighth Circuit · Decided 1963-12-30

Cited by 220 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

BLACKMUN, Circuit Judge. The Tax Court has upheld asserted deficiencies in the 1953 federal gift taxes of Marie H. Hamm and William Hamm, Jr., in the respective amounts of $317,-281.96 and $456,138.53. Judge Pierce’s opinion, 79 pages in length and not reviewed by the full court, is T. C. Memo 1961-347. Each taxpayer has petitioned…

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