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COOK v. COMMISSIONER

Docket No. 5542.

5 T.C. 908 (1945)

HOWARD COOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 15, 1945.

Attorney(s) appearing for the Case

Ralph L. Alexander, Esq., for the petitioner.

Roy C. Hormberg, Esq., for the respondent.

The respondent determined a deficiency in income tax against Howard Cook for the year 1941 in the sum of $6,790.08.

The issues for decision are: (1) Whether the petitioner made a valid gift to each of his sons on December 23, 1941, of 60 shares of capital stock of Midland Printing Co., a corporation, and (2) the determination of the market value of certain notes received by the petitioner as a part of a distribution in liquidation of the Midland Printing Co.

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