Court of Claims, 1968

Chanin v. United States

Court of Claims · Decided June 28, 1968

184 Ct. Cl. 810; 183 Ct. Cl. 840

Cases that cite this one

9 later published cases cite this decision.

Tilton v. Commissioner (United States Tax Court 1987)
Christine M. Hackl v. Commissioner (United States Tax Court 2002)
Michael T. Caracci and Cindy W. Caracci v. Commissioner (United States Tax Court 2002)
Larry L. Sather v. CIR (8th Cir. 2001)
Estats of Bosca v. Commissioner (United States Tax Court 1998)
Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States (10th Cir. 1991)
Wooley v. United States (District Court, S.D. Indiana 1990)
Estate of McClure v. United States (Court of Claims 1979)
Jacob W. Blasdel and Ruth Alice Blasdel v. Commissioner of Internal Revenue (5th Cir. 1973)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

On June 28, 1968, the court ordered that judgments be entered as follows:

Plaintiff Amount

No. 57-64, Henry I. Chanin_$224. 56

No. 59-64, Sylvia Chanin_ 387. 76 *811plus interest from March 13, 1962. With respect to plaintiff Irwin S. Chanin, No. 56-64, he is not entitled to recover any amount and his petition is dismissed without alteration of his gift tax rights established by the decision and opinion of the court.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.