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ABRAMS v. COMMISSIONER

Docket Nos. 4395, 4396.

4 T.C.M. 392 (1945)

Benjamin Abrams v. Commissioner. Max Abrams v. Commissioner.

United States Tax Court.

Entered April 14, 1945.

Attorney(s) appearing for the Case

J. P. Allison, Esq., 19 Rector St., New York, N. Y., and Maurice Lebauer, Esq., for the petitioners. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

The Commissioner has determined deficiencies in gift taxes for the calendar year 1941, in the amount of $2,277.00 in the case of Docket No. 4396 and $9,867.00 in Docket No. 4395.

The issue involved in each case is identical and the cases were consolidated for hearing and disposition. The sole question concerns the proper valuation to be placed upon certain shares of stock transferred in trust by each of the petitioners...

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