476 U.S. 558

UNITED STATES v. HEMME, 476 U.S. 558 (1986)

UNITED STATES ET AL. v. HEMME ET AL. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF ILLINOIS No. 84-1944. Argued March 5, 1986 Decided June 3, 1986 Prior to 1977, the Internal Revenue Code’s gift tax permitted the taxpayer a lifetime exemption of $30,000 to be deducted from amounts otherwise taxable, […]

476 U.S. 558 476 U.S. 558 106 S.Ct. 2071 90 L.Ed.2d 538 UNITED STATES, et al., Appellants,v.Alvin HEMME et al. No. 84-1944. Argued March 5, 1986. Decided June 3, 1986. Syllabus Prior to 1977, the Internal Revenue Code’s gift tax permitted the taxpayer a lifetime exemption of $30,000 to be deducted from amounts otherwise taxable, […]