US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

HARRIS V. COMMISSIONER, 340 U. S. 106 (1950)

Subscribe to Cases that cite 340 U. S. 106 RSS feed for this section

U.S. Supreme Court

Harris v. Commissioner, 340 U.S. 106 (1950)

Harris v. Commissioner of Internal Revenue

No. 14

Argued October 16, 1950

Decided November 27, 1950

340 U.S. 106


1. Petitioner and her husband entered into an agreement for settlement of their property rights, conditioned on the entry of a decree of divorce in a suit then pending in Nevada. The divorce court approved the agreement and entered a decree of divorce. Both the agreement and the decree provided that the agreement should survive the decree. A federal gift tax was assessed on the amount by which the value of the property transferred to the husband exceeded that received by petitioner.

Held: the federal gift tax (26 U.S.C. §§ 1000, 1002) was not applicable. Pp. 340 U. S. 108-113.

2. Petitioner having died since the submission of this case, and an administrator of her estate having not yet been appointed, the judgment of this Court is entered as of the date the case was submitted, in pursuance of the practice obtaining in those circumstances. Pp. 340 U. S. 112-113.

178 F.2d 861, reversed.

The Commissioner's determination of a gift tax deficiency for 1943 was expunged by the Tax Court. 10 T.C. 741. The Court of Appeals reversed. 178 F.2d 861. This Court granted certiorari, limited to questions 2 and 3 presented by the petition. 339 U.S. 917. Reversed, p. 340 U. S. 113. chanroblesvirtualawlibrary

Page 340 U. S. 107

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™