Court dismisses tax on child's savings transfer as it lacks legal basis for inheritance tax.

The Administrative Court dismissed the tax authority's claim that a transfer of child support savings to a daughter's name constituted a taxable gift. The authority argued the transfer created a taxable gift under inheritance tax law, while the taxpayer contended the funds remained the child's property. The court ruled that without a clear statutory basis defining such transfers as taxable gifts, the tax assessment was invalid.