The Oyez Project: Federal Taxation Issues - Federal Taxation of Gifts, Personal, and Professional Expenses Decisions http://www.oyez.org/issues/federal-taxation/federal-taxation-gifts/ U.S. Supreme Court Decisions, presented by The Oyez Project (www.oyez.org) en-us Bob Jones University v. Simon <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1973/1973_72_1470/ Cammarano v. United States <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1958/1958_29/ Central Illinois Public Serv. Co. v. United States <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1977/1977_76_1058/ Commissioner Of Internal Revenue v. Soliman <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1992/1992_91_998/ Commissioner v. "Americans United" Inc. <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1973/1973_72_1371/ Commissioner v. Bilder <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_384/ Commissioner v. Duberstein. <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1959/1959_376/ Commissioner v. Estate of Hubert <p>Does the cost of administering an estate necessarily reduce the allowed estate-tax deduction for assets left to a spouse or charity?</p><p>No. In an opinion authored by Justice Anthony M. Kennedy, the Court ruled that a taxpayer does not have to reduce the estate tax deduction for marital or charitable bequests by the amount of the administration expenses that were paid from income generated during administration by assets allocated to those bequests. "When income is used . . . to pay administration expenses, this does not require the estate tax deductions be diminished," wrote Justice Kennedy.</p> http://www.oyez.org/cases/1990-1999/1996/1996_95_1402/ Commissioner v. Kowalski <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1977/1977_76_1095/ Commissioner v. Lester <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1960/1960_376/ Commissioner v. Lobue <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1955/1955_373/ Commissioner v. Stidger <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1966/1966_173/ Commissioner v. Tellier <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1965/1965_351/ Davis v. United States <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1989/1989_89_98/ Dickman v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1983/1983_82_1041/ Diedrich v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1981/1981_80_2204/ Fidelity-Phila. Trust Co. v. Smith <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1957/1957_130/ Hernandez v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1988/1988_87_963/ Indopco, Inc. v. Commissioner Of Internal Revenue <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1991/1991_90_1278/ Jewett v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1981/1981_80_1614/ Peurifoy v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1958/1958_46/ Putnam v. Commissioner <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1956/1956_25/ Rudolph v. United States <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_396/ United California Bank v. United States <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1978/1978_77_1016/ United States v. Calamaro <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1956/1956_304/ United States v. Cartwright <p>No details yet.</p> http://www.oyez.org/cases/1970-1979/1972/1972_71_1665/ United States v. Correll <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1967/1967_113/ United States v. Davis <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_190/ United States v. Galletti <p>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?</p><p>No. In a unanimous opinion delivered by Justice Clarence Thomas, the Court held that the IRS' assessment against the partnership was sufficient to extend the statute of limitations by 10 years to collect the money from the partners themselves. The Internal Revenue Code does not require the government to make separate assessments of a single debt against people or entities secondarily liable in order to extend the statute of limitations. The statute of limitations extension is attached to the debt - without reference to the entities who owe the debt.</p> http://www.oyez.org/cases/2000-2009/2003/2003_02_1389/ United States v. Gilmore <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1962/1962_21/ United States v. Hemme <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1985/1985_84_1944/ United States v. Irvine <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1993/1993_92_1546/ United States v. Kaiser <p>No details yet.</p> http://www.oyez.org/cases/1950-1959/1959/1959_55/ United States v. Patrick <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_22/