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KIECKHEFER v. COMMISSIONER

Docket No. 19326.

15 T.C. 111 (1950)

JOHN W. KIECKHEFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 10, 1950.

Attorney(s) appearing for the Case

Charles E. Prieve, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.

The respondent determined a deficiency in gift tax against petitioner for 1945 in the amount of $1,341, of which $675 is in controversy.

The question is whether or not the respondent erred in determining that a certain gift made during the taxable year to trust for the benefit of a minor grandchild was a future interest to the end that petitioner was not entitled to the statutory exclusion provided by section 1003 (b) (3) of the Internal Revenue Code.

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