HARDENBERGH v. COMMISSIONER

Docket Nos. 25614, 25615.

17 T.C. 166 (1951)

IANTHE B. HARDENBERGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GABRIELLE HARDENBERGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 6, 1951.


Attorney(s) appearing for the Case

Robert F. Leach, Esq., and Leland W. Scott, Esq., for the petitioners.

Thos. A. Steele, Jr., Esq., for the respondent.


In these consolidated proceedings, respondent determined deficiencies in petitioners' gift tax for the calendar year 1944 as follows:


Docket No.             Petitioner                                Amount of deficiency

25614 --------   Ianthe B. Hardenbergh -----------------------        $12,885.61
25615 --------   Gabrielle Hardenbergh -----------------------        $11,325.00

The...

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