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RITER v. COMMISSIONER

Docket No. 110565.

3 T.C. 301 (1944)

MARGARET A. C. RITER, DONEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 18, 1944.

Attorney(s) appearing for the Case

Joyce Stanley, Esq., for the petitioner.

F. S. Gettle, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The respondent by notice of January 19, 1942, asserts a transferee liability against the petitioner for a deficiency in gift taxes for the calendar year 1937 in the sum of $1,117.75 with respect to gifts made by Henry G. Riter, III.

The issues are (1) whether gifts made by Riter in 1937 were, in part, gifts of present interests; (2) whether the respondent failed to give proper...

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