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McMURTRY v. COMMISSIONER

Docket No. 10040.

16 T.C. 168 (1951)

GEORGE G. McMURTRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 24, 1951.

Attorney(s) appearing for the Case

A. Harding Paul, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

Respondent determined a deficiency in petitioner's gift tax for the calendar year 1942 in the amount of $63,138.83 arising from two transfers in trust petitioner made in the taxable year pursuant to a separation agreement with his second wife, Louise Hunt McMurtry. Both trusts provided annuities for his wife until her death or remarriage; upon the occurrence of either of these events all rights in the trusts passed to petitioner's...

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