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  <title>The Oyez Project: Federal Taxation Issues - Federal Taxation of Gifts, Personal, and Professional Expenses Decisions</title>
  <link>http://www.oyez.org/issues/federal-taxation/federal-taxation-gifts/</link>
  <description>U.S. Supreme Court Opinion Announcements, presented by The Oyez Project (www.oyez.org)</description>
  <language>en-us</language>
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  <itunes:category text="Government &amp; Organizations"/>
  <itunes:author>The Oyez Project (www.oyez.org)</itunes:author>
    <itunes:subtitle>U.S. Supreme Court Audio Recordings, presented by The Oyez Project (www.oyez.org)</itunes:subtitle>
    
   
    
     
      <item>
       <title>Central Illinois Public Serv. Co. v. United States - Opinion Announcement</title>
       <pubDate>Tue, 28 Feb 1978 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1970-1979/1977/1977_76_1058/opinion/</guid>
       <link>http://www.oyez.org/cases/1970-1979/1977/1977_76_1058/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1970-1979/1977/1977_76_1058/opinion/76-1058_19780228-opinion.mp3" length="716672" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Commissioner Of Internal Revenue v. Soliman - Opinion Announcement</title>
       <pubDate>Tue, 12 Jan 1993 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1990-1999/1992/1992_91_998/opinion/</guid>
       <link>http://www.oyez.org/cases/1990-1999/1992/1992_91_998/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1990-1999/1992/1992_91_998/opinion/91-998_19930112-opinion.mp3" length="1159394" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Commissioner v. Estate of Hubert - Opinion Announcement</title>
       <pubDate>Tue, 18 Mar 1997 12:00:00 -0500</pubDate>
       <description>&lt;p&gt;Does the cost of administering an estate necessarily reduce the allowed estate-tax deduction for assets left to a spouse or charity?&lt;/p&gt;</description>
       <guid>http://www.oyez.org/cases/1990-1999/1996/1996_95_1402/opinion/</guid>
       <link>http://www.oyez.org/cases/1990-1999/1996/1996_95_1402/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1990-1999/1996/1996_95_1402/opinion/95-1402_19970318-opinion.mp3" length="722419" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Commissioner v. Kowalski - Opinion Announcement</title>
       <pubDate>Tue, 29 Nov 1977 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1970-1979/1977/1977_76_1095/opinion/</guid>
       <link>http://www.oyez.org/cases/1970-1979/1977/1977_76_1095/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1970-1979/1977/1977_76_1095/opinion/76-1095_19771129-opinion.mp3" length="411641" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Dickman v. Commissioner - Opinion Announcement</title>
       <pubDate>Tue, 21 Feb 1984 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1980-1989/1983/1983_82_1041/opinion/</guid>
       <link>http://www.oyez.org/cases/1980-1989/1983/1983_82_1041/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1980-1989/1983/1983_82_1041/opinion/82-1041_19840221-opinion.mp3" length="186329" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Indopco, Inc. v. Commissioner Of Internal Revenue - Opinion Announcement</title>
       <pubDate>Wed, 26 Feb 1992 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1990-1999/1991/1991_90_1278/opinion/</guid>
       <link>http://www.oyez.org/cases/1990-1999/1991/1991_90_1278/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1990-1999/1991/1991_90_1278/opinion/90-1278_19920226-opinion.mp3" length="395568" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>Jewett v. Commissioner - Opinion Announcement</title>
       <pubDate>Tue, 23 Feb 1982 12:00:00 -0500</pubDate>
       <description>No details yet.</description>
       <guid>http://www.oyez.org/cases/1980-1989/1981/1981_80_1614/opinion/</guid>
       <link>http://www.oyez.org/cases/1980-1989/1981/1981_80_1614/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/1980-1989/1981/1981_80_1614/opinion/80-1614_19820223-opinion.mp3" length="531347" type="audio/mpeg"/>
      </item>
     
    
   
  
   
    
     
      <item>
       <title>United States v. Galletti - Opinion Announcement</title>
       <pubDate>Tue, 23 Mar 2004 12:00:00 -0500</pubDate>
       <description>&lt;p&gt;To qualify for the 10-year extension in the statute of limitations, does the government need to assess - beyond just the partnership that owes money - each individual partner for the debt?&lt;/p&gt;</description>
       <guid>http://www.oyez.org/cases/2000-2009/2003/2003_02_1389/opinion/</guid>
       <link>http://www.oyez.org/cases/2000-2009/2003/2003_02_1389/opinion/</link>
       <enclosure url="http://www.oyez.org/cases/2000-2009/2003/2003_02_1389/opinion/02-1389_20040323-opinion.mp3" length="1313259" type="audio/mpeg"/>
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