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ROBERTS v. COMMISSIONER

Docket No. 5013.

4 T.C.M. 814 (1945)

Tharp S. Roberts v. Commissioner.

United States Tax Court.

Entered July 30, 1945.

Attorney(s) appearing for the Case

Clarence G. Ashby, Esq., 1503 Barnett Bldg., Jacksonville 2, Fla., Henry P. Adair, Esq., and H. Maurice Fridlund, Esq., 120 Broadway, New York 5, N. Y., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

Petitioner contests the portion of a deficiency in gift tax for the calendar year 1940 in the amount of $6,168.70 which results from the inclusion in total gifts of the additional amount of $55,305. The sole issue is the value of 300 shares of the capital stock of Monticello Drug Co. transferred by gift by petitioner to his three children in equal proportions during the taxable year.

Findings...

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