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FONDREN v. COMMISSIONER OF INTERNAL REVENUE

No. 10829.

141 F.2d 419 (1944)

FONDREN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1944.

Attorney(s) appearing for the Case

W. M. Cleaves, of Houston, Tex., for petitioners.

Robert Koerner, Sewall Key, and Melva M. Graney, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

McCORD, Circuit Judge.

The appeal involves gift taxes for the calendar year 1937, and is taken in two cases which by agreement were consolidated and tried together.

Question: Are gifts of stock in augmentation of seven irrevocable trusts, gifts of future interests to which $5,000 exclusions as to each are allowable under Section 504(b) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 585?

Pertinent facts: During 1935, 1936 and 1937 taxpayer...

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