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ESTATE OF BARTMAN v. COMMISSIONER

Docket No. 12578.

10 T.C. 1073 (1948)

ESTATE OF KOERT BARTMAN, DECEASED, KOERT BARTMAN, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 9, 1948.

Attorney(s) appearing for the Case

James B. Martin, Esq., and Leland P. Miller, Esq., for the petitioner.

R. L. Greene, Esq., for the respondent.

This proceeding involves a gift tax deficiency for 1943 in the amount of $16,196. One adjustment to the valuation of property which the Commissioner made in determining the deficiency has been conceded by the petitioner. Several issues remain for decision, all in connection with the transfers of three tracts of real estate by Koert Bartman to his children. The first is whether any of these gifts was complete so as to be subject to...

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