BLACK v. COMMISSIONER

Docket No. 2474-63.

24 T.C.M. 1394 (1965)

T.C. Memo. 1965-257

William Black v. Commissioner.

United States Tax Court.

Filed September 27, 1965.


Attorney(s) appearing for the Case

Harry Geist, 341 Madison Ave., New York, N. Y., for the petitioner. Stephen M. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in petitioner's gift taxes:

  Year                    Deficiency

  1952 .................  $    268.13
  1954 .................       371.25
  1958 .................    28,701.66
  1959 .................   125,832.57
  1960 .................    28,658.83

Respondent...

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