457 U.S. 191 72 L.Ed.2d 777 102 S.Ct. 2414 457 U.S. 191 Victor P. DIEDRICH et ux., Petitionersv.COMMISSIONER OF INTERNAL REVENUE. UNITED MISSOURI BANK OF KANSAS v. COMMISSIONER OF INTERNAL REVENUE. No. 80-2204. Argued Feb. 24, 1982. Decided June 15, 1982. Syllabus ¢s191¢s Held : A donor (such as petitioner husband and wife and petitioner […]
