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SINGER v. COMMISSIONER

Docket No. 111720.

3 T.C.M. 66 (1944)

Edwin Singer v. Commissioner.

United States Tax Court.

Entered January 25, 1944.

Attorney(s) appearing for the Case

Joseph J. Klein, Esq., 60 E. 42nd St., New York, N. Y., for the petitioner. F. S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in gift tax liability for the year 1940 in the amount of $10,450.96. The only question for determination is the value of certain shares of Pepsi-Cola stock on October 2, 1940, the date of gift.

Petitioner resides at 607 Del Mar Boulevard, Corpus Christi, Texas, and filed his gift tax return with the collector for the first district of Texas.

Findings...

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