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MORSE v. COMMISSIONER

Docket Nos. 27036, 27037.

10 T.C.M. 636 (1951)

Julius C. Morse v. Commissioner.

United States Tax Court.

Entered June 29, 1951.

Attorney(s) appearing for the Case

Thomas Kaplan, Esq., for the petitioner. James McGowan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies in the petitioner's gift taxes for the years 1945 and 1946 in the respective amounts of $2,925 and $3,918.75.

The question presented is whether the Commissioner erred in valuing at $355 per share certain stock which was the subject of various gifts from the petitioner to members of his family during 1945 and 1946.

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