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eBook details

• Title: Greene v. United States
• Author : United States Court of Appeals for the Second Circuit
• Release Date : January 06, 1994
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

This appeal concerns the tax consequences arising from taxpayers charitable donation of futures contracts while retaining the right to a portion of the income from the subsequent sale of the contracts by the charity. Its resolution requires us to revisit a line of cases beginning with Lucas v. Earl, 281 U.S. 111, 74 L. Ed. 731, 50 S. Ct. 241 (1930), and relied upon in Helvering v. Horst, 311 U.S. 112, 85 L. Ed. 75, 61 S. Ct. 144 (1940), to determine whether the district court properly treated the taxpayers donation as a gift of "the tree," with a retained right to some of "the fruit," rather than, as the government believes, a gift of some of the fruit, with taxpayers maintaining possession of the tree.

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