ESTATE OF JOSLIN v. COMMISSIONER

Docket No. 6735.

5 T.C.M. 410 (1946)

Estate of Allen R. Joslin, Julia J. Joslin, Executrix v. Commissioner.

United States Tax Court.

Entered May 24, 1946.


Attorney(s) appearing for the Case

Carl M. Jacobs, Esq., and Murray M. Flack, Esq., 2301 Union Central Bldg., Cincinnati, Ohio, for the petitioner. John H. Pigg, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves gift tax liability of $63,692.55 for the year 1941. The sole issue is the fair market value for gift tax purposes of 3,560 shares of the common capital stock of The Andrew Jergens Company on May 28, 1941. The case was submitted on oral testimony and exhibits.

Findings of Fact

Petitioner is the duly qualified executrix of the Estate of Allen R. Joslin, deceased...

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