Harris v. Commissioner

Supreme Court

Harris v. Commissioner

339 U.S. 917, 94 L. Ed. 1342, 70 S. Ct. 623, 1950 U.S. LEXIS 2183

CourtSupreme Court of the United States

DecidedMarch 27, 1950

DocketNo. 596

StatusPublished

This text of 339 U.S. 917 (Harris v. Commissioner) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Harris v. Commissioner, 339 U.S. 917, 94 L. Ed. 1342, 70 S. Ct. 623, 1950 U.S. LEXIS 2183 (1950).

Pincite

Opinion

Certiorari granted limited to Questions “2” and “3” presented by the petition for the writ, i. e.:

“2. Were the transfers made by the petitioner to her husband under a property settlement agreement dated [918]*918February 27, 1943, incidental to a Nevada divorce, made for an adequate and full consideration in money or money’s worth and thus not subject to gift tax?

Irwin N. Wilpon for petitioner. Solicitor General Perl-man, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz for respondent.

“3. Were the transfers made by the petitioner to her husband in 1943, in payment and discharge of a legal obligation imposed by the judgment of the Nevada Court entered March 6, 1943, and thus not subject to gift tax?”

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Certiorari granted limited to Questions “2” and “3” presented by the petition for the writ, i. e.:

“2. Were the transfers made by the petitioner to her husband under a property settlement agreement dated [918]*918February 27, 1943, incidental to a Nevada divorce, made for an adequate and full consideration in money or money’s worth and thus not subject to gift tax?

Irwin N. Wilpon for petitioner. Solicitor General Perl-man, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz for respondent.

“3. Were the transfers made by the petitioner to her husband in 1943, in payment and discharge of a legal obligation imposed by the judgment of the Nevada Court entered March 6, 1943, and thus not subject to gift tax?”

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Bluebook (online)

339 U.S. 917, 94 L. Ed. 1342, 70 S. Ct. 623, 1950 U.S. LEXIS 2183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harris-v-commissioner-scotus-1950.