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BAUR v. COMMISSIONER

Docket Nos. 111368, 111369, 111370, 111371.

2 T.C. 1016 (1943)

MARGUERITE E. BAUR, ALLEGED DONEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARIE B. CROUSE, ALLEGED DONEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 24, 1943.

Attorney(s) appearing for the Case

Thorpe Nesbit, Esq., for the petitioners.

Harry L. Brown, Esq., for the respondent.

The respondent has determined and proposed for assessment against each petitioner a "liability as donee and transferee of property" for gift tax for 1937. The proposed liabilities are as follows:

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   Docket number   |         Donor          |       Donee-transferee       | Year | Amount
-------------------|------------------------|------------------------------|------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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