Morton Salt Co.
1 Cited authority
Cerf v. Commissioner
141 F.2d 564 (3d Cir. 1944) Cited 7 timesIn Cerf v. Commissioner of Internal Revenue, 141 F.2d 564 (3rd Cir. 1944), a gift tax case, the taxpayer was the life income beneficiary of four trusts established by her husband.