ESTATE OF ANDERSON v. COMMISSIONER

Docket Nos. 2581, 2613, 2614.

8 T.C. 706 (1947)

ESTATE OF MONROE D. ANDERSON, DECEASED, THE STATE NATIONAL BANK OF HOUSTON, JAMES E. ANDERSON, WILLIAM LELAND ANDERSON AND THOMAS D. ANDERSON, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. L. CLAYTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SUSAN v. CLAYTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 31, 1947.


Attorney(s) appearing for the Case

John C. White, Esq., and Leon Jaworski, Esq., for the petitioners.

Frank B. Schlosser, Esq., for the respondent.


In these proceedings, duly consolidated for hearing and disposition, the respondent determined the following gift tax deficiencies:

----------------------------------------------------------------------------------
                          Taxpayer                          |   Year  |   Amount
------------------------------------------------------------|---------|-----------
                                                            |  | 1932 | $38,000.00...

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