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LOCKARD v. COMMISSIONER OF INTERNAL REVENUE

No. 4255.

166 F.2d 409 (1948)

LOCKARD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

February 5, 1948.

Attorney(s) appearing for the Case

James D. Dow, of Boston, Mass., for petitioner.

Helen Goodner, Sp. Asst. to the Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Barbara M. Lockard petitions for review of a decision of the Tax Court of the United States determining that "there is a deficiency in gift tax of $5,517.39 for the year 1941." 7 T.C. 1151.

Petitioner undoubtedly made a taxable gift in 1941. In her return she claimed the full $40,000 specific exemption. Internal Revenue Code, § 1004, 26 U.S.C.A. Int.Rev. Code, § 1004. The Commissioner disallowed...

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