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BALDWIN v. COMMISSIONER

Docket Nos. 3174, 3175, 3176.

4 T.C.M. 67 (1945)

Emma Clarke Baldwin v. Commissioner. Minnie C. Porter v. Commissioner. Nellie A. Buchanan v. Commissioner.

United States Tax Court.

Entered January 22, 1945.

Attorney(s) appearing for the Case

F. Eldred Boland, Esq., 444 California St., San Francisco, Calif, for the petitioners. Arthur L. Murray, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in gift taxes for 1941 against Emma Clarke Baldwin, Minnie C. Porter and Nellie A. Buchanan as follows:

 Docket No.            Petitioner           Deficiency

   3174      Emma Clarke Baldwin .......    $47,023.09
   3175      Minnie C. Porter ..........     32,360.86
   3176      Nellie A. Buchanan ........    33,947.52

The single issue is the determination...

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