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ESTATE OF BERGAN v. COMMISSIONER

Docket Nos. 107412, 107420.

1 T.C. 543 (1943)

ESTATE OF SARAH A. BERGAN, DECEASED, MARGARET L. GOGGIN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 9, 1943.

Attorney(s) appearing for the Case

Emerson F. Davis, Esq., for the petitioner.

George R. Sherriff, Esq., for the respondent.

These consolidated proceedings are for the redetermination in Docket No. 107412 of a deficiency in gift tax for the calendar year 1933 determined by the respondent against petitioner in the amount of $3,863.05, together with a penalty of $965.76 for failure to file a gift tax return, and for the redetermination in Docket No. 107420 of a deficiency in estate tax determined by the respondent against petitioner in the amount of $31,819...

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