1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 865 (1947)
 

COHN v. COMMISSIONER

Docket No. 9659.

6 T.C.M. 865 (1947)

Sigmund Cohn v. Commissioner.

United States Tax Court.

Entered July 18, 1947.

Attorney(s) appearing for the Case

James O. Wynn, Esq., and George G. Blattmachr, Esq., for the petitioner. Conway Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in Federal gift tax against the petitioner for the calendar year 1942 in the amount of $31,852.88. The question for consideration is: What was the fair market value of each one-fourth interest in the partnership of Sigmund Cohn & Co., which the petitioner transferred as a gift to Adolph and Sidney Cohn, his son and nephew, respectively.

Findings of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases