The opinion
Murdock,
dissenting: I dissent from that part of the opinion which holds that the periodic payments of income were not gifts.
Opinion
Estate of Mead v. Commissioner
- 41 B.T.A. 424
- 1940 BTA LEXIS 1184
- Court
- United States Board of Tax Appeals
- Filed
- Feb 20, 1940
- Status
- Published
- Author
- Murdock
- On the bench
- Keen, Smith, Agree, Murdock, Opper
- Cited by
- 4 cases
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