Casenotes: Federal Income Tax — Section 1001 — Donor's Gift of Appreciated Property Conditioned on the Donee's Payment of Resulting Gift Tax Results in Taxable Income to the Extent That Gift Tax Paid by Donee Exceeds Donor's Adjusted Basis in the Property. Diedrich v. Commissioner, 457 U.S. 191 (1982)

Authors

John J. Varley, University of Baltimore School of Law

Recommended Citation

Varley, John J. (1983) "Casenotes: Federal Income Tax — Section 1001 — Donor's Gift of Appreciated Property Conditioned on the Donee's Payment of Resulting Gift Tax Results in Taxable Income to the Extent That Gift Tax Paid by Donee Exceeds Donor's Adjusted Basis in the Property. Diedrich v. Commissioner, 457 U.S. 191 (1982)," University of Baltimore Law Review: Vol. 13: Iss. 1, Article 9.
Available at: https://scholarworks.law.ubalt.edu/ublr/vol13/iss1/9