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ESTATE OF HERMAN D. BOB v. COMMISSIONER

Docket No. 111146.

2 T.C.M. 315 (1943)

Estate of Herman D. Bob, Irving J. Bob, Irving J. Bob, Executor v. Commissioner.

United States Tax Court.

Entered June 25, 1943.

Attorney(s) appearing for the Case

Aaron Holman, Esq., 25 Broadway, New York City, and I. Newton Brozan, Esq., 25 Broadway, New York City, for the petitioner. F. S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

This proceeding involves a deficiency in gift tax for the year 1938 in the amount of $2,681.99. The sole issue is whether the decedent made a taxable gift when he, under the circumstances shown in our findings, transferred sundry life insurance policies upon his own life to a corporation, all of the stock of which was owned by him and members of his family or trusts created for his wife and children...

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