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McKENNA v. COMMISSIONER

Docket No. 4839.

4 T.C.M. 891 (1945)

Philip M. McKenna v. Commissioner.

United States Tax Court.

Entered September 18, 1945.

Attorney(s) appearing for the Case

Paul G. Rodewald, Esq., 1025 Union Trust Bldg., Pittsburgh, Pa. and M. J. Sporrer, Esq., for the petitioner. Richard L. Shook, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $77,715 in the petitioner's gift tax for the calendar year 1940, holding that in addition to cash gifts of $40,000 reported in the return, the petitioner also made the following gifts on June 30, 1940: To Alexander G. McKenna, $70,400; to Dorothy C. McKenna, $123,200; to Donald C. McKenna, $70,400; and to Alexander G. McKenna, in trust for each of the petitioner's three children...

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