465 U.S. 330 465 U.S. 330 104 S.Ct. 1086 79 L.Ed.2d 343 Esther C. DICKMAN, et al., Petitionersv.COMMISSIONER OF INTERNAL REVENUE. No. 82-1041. Argued Nov. 1, 1983. Decided Feb. 22, 1984. Rehearing Denied April 16, 1984. See 466 U.S. 945, 104 S.Ct. 1932. Syllabus Held: The loans in question resulted in taxable gifts of the […]
