(DOWNLOAD) "Lazarus v. Commissioner of Internal Revenue" by United States Court of Appeals for the Ninth Circuit # eBook PDF Kindle ePub Free

July 14, 2021

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eBook details

Title: Lazarus v. Commissioner of Internal Revenue
Author : United States Court of Appeals for the Ninth Circuit
Release Date : January 02, 1975
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 72 KB

Description

JAMESON, District Judge: Three actions are consolidated on this appeal. In Cause No. 73-2739, the petitioners, Simon and Mina Lazarus, husband and wife, seek review of a judgment of the United States Tax court sustaining an income tax deficiency assessment in connection with an alleged ""private annuity"" transaction in which petitioners transferred stock to an irrevocable trust in return for a joint and survivor ""annuity"". In Causes Nos. 73-2737 and 73-2738, companion cases involving the same transaction, petitioners challenge the gift tax assessed against them individually as a result of the transfer of stock to the trust.1