SCHWABACHER v. COMMISSIONER

Docket Nos. 7864, 7865, 7915.

5 T.C.M. 971 (1946)

James H. Schwabacher v. Commissioner. Sophie D. Schwabacher v. Commissioner. May K. Schwabacher v. Commissioner.

United States Tax Court.

Entered November 13, 1946.


Attorney(s) appearing for the Case

Bayley Kohlmeier, Esq., and G. H. Koster, Esq., 300 Montgomery St., San Francisco 4, Calif., for the petitioners. T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in gift taxes as follows:

                                  Docket
          Petitioner                No.    Year    Deficiency

  James H. Schwabacher ........    7864    1941    $1,122.00
                                           1942        33.75
  Sophie D. Schwabacher .......    7865    1942       746.25
  May K. Schwabacher ..........    7915    1942     1...

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