1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 202 (1945)
 

BABCOCK v. COMMISSIONER

Docket Nos. 110091, 110092.

4 T.C.M. 202 (1945)

Charles H. Babcock, Alleged Donee and Transferee v. Commissioner. Safe Deposit and Trust Company of Baltimore, Alleged Trustee and Transferee v. Commissioner.

United States Tax Court.

Entered February 9, 1945.

Attorney(s) appearing for the Case

John H. Alexander, Esq., 120 Broadway, New York, N. Y., for the petitioners. Chas. P. Reilly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

KERN, Judge:

These cases involve deficiencies in Federal gift taxes determined by respondent in the amount of $1,537.50. The sole issue is whether petitioners' liabilities for this tax are barred by the statute of limitation, and this issue depends upon whether petitioners are transferees within the meaning of section 1025 (b), I. R. C. The facts were stipulated and are as follows:

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases