Question: Looking for help with issue, ruling, rationale for the following GiftTax court case IRC Sections 2 5 0 3 , 2 5 2 2 and

Looking for help with issue, ruling, rationale for the following GiftTax court case IRC Sections 2503,2522 and 2523:
Hackl v Commissioner 335 F 3d 664(7th Cir 2003)
Crummey v Commissioner 397 F.2d 82(9th Cir 1968)
Estate of Cristofani v Commissioner 97 T.C.74(1991)
Ross v United States 348 F/2d 577(5th Cir 1965)

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