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McELWAIN v. COMMISSIONER

Docket Nos. 110033, 110442.

1 T.C.M. 333 (1942)

J. Franklin McElwain v. Commissioner. Mary B. McElwain v. Commissioner.

United States Tax Court.

Entered December 28, 1942.

Attorney(s) appearing for the Case

Allison L. H. Newton, Esq., 220 Devonshire St., Boston, Mass., for the petitioners. T. G. Histon, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in gift tax for the year 1940 in the amount of $928.13 as to J. Franklin McElwain and $3,031.87 as to Mary B. McElwain.

On December 12, 1940, J. Franklin McElwain made a gift to a trust of 3,000 shares of the common stock of Melville Shoe Corporation and on the same date Mary B. McElwain made two gifts to certain trusts in the respective amounts of 3,000 and 6,800 shares of...

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