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HAIGH v. COMMISSIONER

Docket No. 3523.

4 T.C.M. 613 (1945)

Sam A. Haigh v. Commissioner.

United States Tax Court.

June 11, 1945.

Attorney(s) appearing for the Case

Mark E. Lefever, Esq., 1507 Packard Bldg., Philadelphia, Pa., for the petitioner. William H. Best, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the determination by the respondent against petitioner of a deficiency in gift tax for the calendar year 1940 of $6,285.89. In a statement attached to the deficiency notice is this explanation:

The deficiency results from the following adjustments:

Schedule A                       Returned     Determined
  1st Item

    29 shares of...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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