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MOORE v. COMMISSIONER

Docket Nos. 7648, 7647, 7649.

10 T.C. 393 (1948)

ALBERT V. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET T. ODEN TRUST, WELLS FARGO BANK & UNION TRUST CO., TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET T. ODEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1948.

Attorney(s) appearing for the Case

Truman H. Luhrman, Esq., for the petitioners.

Ellyne E. Strickland, Esq., for the respondent.

These consolidated proceedings involve gift tax deficiencies for 1938, 1939, 1940, and 1941. Deficiencies in the respective amounts of $2,295, $607.50, $8,699.19, and $67,937.30 have been determined against Albert V. Moore, as donor in Docket No. 7648. The statutory notice of deficiency to Moore states that only $123.76 of the 1940 deficiency is assessable against him, as donor, and that the balance of the deficiency determined against him has been made the subject of statutory...

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