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AXELSON v. COMMISSIONER

Docket No. 110140.

2 T.C.M. 552 (1943)

Gustavus A. Axelson v. Commissioner.

United States Tax Court.

Entered July 29, 1943.

Attorney(s) appearing for the Case

Ralph W. Smith, Esq., 808 Bank of America Bldg., Los Angeles, Calif., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Opinion

TURNER, Judge:

The respondent determined deficiencies of $3,565.47 and $100.46 in the petitioner's gift tax for 1938 and 1939, respectively. The only issue presented is whether in determining the petitioner's total net gifts made in preceding years the respondent erred in determining that of certain gifts of corpus and income made in trust in 1935 the gifts of corpus were gifts of future interests and that no exclusions were allowable...

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