TETZLAFF v. COMMISSIONER

Docket No. 108457.

1 T.C.M. 461 (1943)

Mary Tetzlaff, Frieda M. Neils, and Walter B. Tetzlaff, as Executors v. Commissioner.

United States Tax Court.

Entered January 22, 1943.


Attorney(s) appearing for the Case

L. E. Melrin, Esq., 1360 Northwestern Bank Bldg., Minneapolis, Minn., and Stanley B. Houck, Esq., 1360 Northwestern Bank Bldg., Minneapolis, Minn., for the petitioners. S. U. Hiken, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $9,380.24 in the estate tax of the estate of Eugene Tetzlaff, deceased. He also seeks an increase of an unnamed amount by reason of additional stipulated transfers and also a transfer as claimed in his amended answer.

The issues are:

1. Whether or not the transfer of certain stocks made by the decedent to his wife and children in 1935 and 1936 were in contemplation...

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