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WARNER v. COMMISSIONER

Docket No. 22713.

9 T.C.M. 752 (1950)

Ann Warner v. Commissioner.

United States Tax Court.

Entered September 11, 1950.

Attorney(s) appearing for the Case

Herman L. Weisman, Esq., for the petitioner. Pershing W. Burgard, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $10,406.25 in gift tax for 1946. The only issue for decision is the value of each of two gifts of stock of Warner Bros. Pictures, Inc. — one being a gift of 5,000 shares made on May 23, 1946, the other being a gift of 15,000 shares made on that same day but to a different donee.

Findings of Fact

The petitioner, an individual, filed her federal gift tax return...

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