Gross v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer’s and spouse’s transfer of business assets into a newly formed partnership among themselves, their daughter, and son-in-law resulted in taxable gifts to the daughter and son-in-law
• formation of family partnership created gift, even though children agreed to contribute substantial services, where partnership's income was primarily attributable to parent's contributed capital
• taxpayer’s and spouse’s transfer of business assets into a newly formed partnership among themselves, their daughter, and son-in- law resulted in taxable gifts to the daughter and son-in-law

Source: CourtListener parenthetical corpus (CC0).

Cites

6 cases in this archive are cited by this case.

• Commissioner v. Tower
  Supreme Court· 1946-02-25· cited 1,043×
• Lusthaus v. Commissioner
  Supreme Court· 1946-02-25· cited 387×
• Commissioner v. Wemyss
  Supreme Court· 1945-03-26· cited 261×
• Smith v. Shaughnessy
  Supreme Court· 1943-02-15· cited 180×
• Jones v. Commissioner
  U.S. Tax Court· 1943-05-28· cited 58×
• Mauldin v. Commissioner
  U.S. Tax Court· 1945-09-19· cited 23×