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ANDERSON v. COMMISSIONER

Docket Nos. 2386, 2387.

5 T.C. 443 (1945)

RALPH R. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HERBERT R. ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 18, 1945.

Attorney(s) appearing for the Case

John O. Snook, Esq., and Bruce S. Parkhill, Esq., for the petitioners.

Edward C. Adams, Esq., for the respondent.

The Commissioner determined a deficiency in the income tax of Ralph R. Anderson for the calendar years 1939 and 1940 in the respective amounts of $2,096.97 and $6,978.96, and in the income tax of Herbert R. Anderson for the calendar years 1939 and 1940 in the respective amounts of $1,927.50 and $7,898.60.

The cases were consolidated for hearing. They involve questions concerning the validity of certain alleged gifts of petitioners to members of their own and each...

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