ROYAL CARIBBEAN CRUISES LTD. v. EAN-HUI OOI

How courts have described this case

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

• holding that clear-error review applied to a decision that a particular transfer was a statutory “gift”
• holding that the transferor's or donor's intent is the sole determinant of whether a transaction is a gift
• holding that the transferor’s or donor’s intent is the sole determinant of whether a transaction is a gift
• holding that fact-finding tribunal must determine existence of a “gift” for tax purposes based on its “experience with the mainsprings of human conduct”
• noting that “unelaborated finding of ultimate fact here cannot stand as a fulfillment of [Rule 52(a) ]”
• stating that transferor's intention is most crucial consideration in determining whether payment is gift

Source: CourtListener parenthetical corpus (CC0).