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ESTATE OF GUGGENHEIM v. COMMISSIONER

Docket No. 110150.

1 T.C. 845 (1943)

SIMON GUGGENHEIM, DECEASED, OLGA H. GUGGENHEIM, FRANCIS H. BROWNELL AND CHARLES EARL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1943.

Attorney(s) appearing for the Case

A. C. Newlin, Esq., for the petitioners.

P. J. Cavanaugh, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves gift taxes for the calendar years 1938, 1939, and 1940. Deficiencies were determined as follows: For 1938, $1,650; for 1939, $331.05; and for 1940, $1,388.54. The deficiencies determined were the result of disallowance of a $5,000 exclusion for the year 1938—with effect accordingly in 1939 and 1940. The petitioners claim a refund for each of the years. The claim is based upon a gift to charity included...

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