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ESTATE OF KREGAR v. COMMISSIONER

Docket No. 9328.

8 T.C. 1199 (1947)

ESTATE OF EDWARD R. KREGAR, DECEASED, WILLIAM J. KREGAR AND EDWARD R. KREGAR, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 19, 1947.

Attorney(s) appearing for the Case

Lee W. Eckels, Esq., for the petitioners.

Brooks Fullerton, Esq., for the respondent.

Respondent determined a deficiency in the gift tax liability of Edward R. Kregar for 1944 in the amount of $1,762.50. The issue arises out of a gift in trust for the benefit of the donor's wife and children. The chief question is whether the donor was entitled to receive any exclusions on the gifts to the children in computing the net amount of gifts made in the taxable year.

The return was filed with the collector for the...

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