Riebe v. Commissioner

124 F.2d 399, 28 A.F.T.R. (P-H) 773, 1941 U.S. App. LEXIS 2514
Court of Appeals for the Sixth Circuit·Decided December 11, 1941·No. No. 8754·Published·Cited by 1 cases

Opinion

PER CURIAM.

This case came on to be heard upon the record, briefs, and argument of counsel. [400] And it appearing that the claimed gift of an interest in a sweepstake lottery ticket was not completed by delivery, it is ordered that the decision be, and it hereby is, affirmed for the reasons stated in the memorandum opinion of the Board of Tax Appeals, 41 B.T.A. 935.

I

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Riebe v. Commissioner, 124 F.2d 399, 28 A.F.T.R. (P-H) 773, 1941 U.S. App. LEXIS 2514 (6th Cir. 1941).

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118 F. Supp. 911 (N.D. California, 1954)