MILLS v. COMMISSIONER

Docket Nos. 12316, 13032.

12 T.C. 468 (1949)

EDWARD M. MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 28, 1949.


Attorney(s) appearing for the Case

Harry R. Horrow, Esq., for the petitioner.

Chas. W. Nyquist, Esq., for the respondent.


These proceedings were consolidated. Respondent determined deficiencies in petitioner's Federal gift tax for the years 1943, 1944, and 1945, as follows:

1943 ------------------------------------------   $5,032.45
1944 ------------------------------------------    3,157.46
1945 ------------------------------------------    2,807.77

The question involved is whether or not petitioner made gifts to his wife during the taxable years which are taxable...

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