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SPITZER v. COMMISSIONER

Docket No. 4373.

4 T.C.M. 562 (1945)

Harry H. Spitzer v. Commissioner.

United States Tax Court.

May 31, 1945.

Attorney(s) appearing for the Case

David Baron, Esq., 208 N. Broadway, St. Louis 2, Mo., for the petitioner. Loyal E. Keir, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of gift taxes for the year 1940 in the amount of $2,303.44. The only question involved is the value of the subject of the gift, which was 75 shares of the common stock of Forest City Manufacturing Company. Petitioner returned a value of $186 per share, but now admits that this was due to an erroneous computation, and that the value is...

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