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LAUGHLIN v. COMMISSIONER

Docket No. 1085.

3 T.C.M. 1038 (1944)

Ledlie I. Laughlin v. Commissioner.

United States Tax Court.

Entered October 3, 1944.

Attorney(s) appearing for the Case

Lawrence D. Blair, Esq., 1732 Oliver Bldg., Pittsburgh, Pa., for the petitioner. Orris Bennett, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a gift tax deficiency for 1941 in the sum of $2,545.35. By amended answer respondent seeks to increase the amount of the deficiency to $4,418.58.

The questions presented are whether a prior proceeding in the Board of Tax Appeals treating with petitioner's gift tax for the year 1936 precludes respondent from asserting the present deficiency; and whether petitioner...

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