John A. Schultz v. United States

How courts have described this case

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

• finding that brothers planned to avoid gift taxes through repeated reciprocal gifts to each others' children
• finding that brothers planned to avoid gift taxes through repeated reciprocal gifts to each others’ children
• finding that brothers planned to avoid gift taxes through repeated reciprocal gifts to each others’ children
• disallowing gift tax exclusions where two brothers made gifts to each other's children as well as their own
• applying essentially a substance over form analysis to reciprocal gifts
• applying essentially a substance over form analysis to reciprocal gifts

Source: CourtListener parenthetical corpus (CC0).