| United States v. Harris | |
|---|---|
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| Court | United States Court of Appeals for the Seventh Circuit |
| Full case name | United States of America v. Lynnette Harris and Leigh Ann Conley |
| Argued | May 9, 1991 |
| Decided | August 30, 1991 |
| Citations | 942 F.2d 1125; 68 A.F.T.R.2d 91-5482; 91-2 USTC (CCH) ¶ 50,433; 33 Fed. R. Evid. Serv. 967 |
| Court membership | |
| Judges sitting | Richard Dickson Cudahy, Joel Martin Flaum, Jesse E. Eschbach |
| Case opinions | |
| Majority | Eschbach, joined by Cudahy |
| Concurrence | Flaum |
| Laws applied | |
| Internal Revenue Code | |
| Keywords | |
United States v. Harris, 942 F.2d 1125 (7th Cir. 1991)[1] was a case decided by the United States Court of Appeals for the Seventh Circuit dealing with the exclusion of the value of property acquired by "gift" from the gross income of two income taxpayers.
- ^ United States v. Harris, 942 F.2d 1125 (7th Cir. 1991).