Looking for help with issue, ruling, rationale for the following GiftTax court case IRC Sections $2503,2522$ and $2523$:

Hackl v Commissioner $335$ F $3$d $664(7$th Cir $2003)$

Crummey v Commissioner $397$ F$\mathrm{.}2$d $82(9$th Cir $1968)$

Estate of Cristofani v Commissioner $97$ T$.$C$.74(1991)$

Ross v United States $348$ F$/2$d $577(5$th Cir $1965)$