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GRUEN v. COMMISSIONER

Docket Nos. 107242, 107243.

1 T.C. 130 (1942)

FRED G. GRUEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE J. GRUEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 24, 1942.

Attorney(s) appearing for the Case

Irving G. Bieser, Esq., and Zivel B. Niden, C. P. A., for the petitioners.

Owen W. Swecker, Esq., for the respondent.

Respondent determined deficiencies in gift taxes for the year 1937 against the petitioners, Fred G. Gruen and George J. Gruen, in the respective amounts of $1,230 and $930. The first issue is whether respondent erred in determining that there were gifts in 1937. If we decide there were gifts in that year, we are then presented with the question as to the value of the property which was the subject of the gifts.

FINDINGS OF FACT.

In 1937 petitioners filed...

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