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MORRIS v. COMMISSIONER

Docket No. 29320.

11 T.C.M. 492 (1952)

Arthur J. Morris v. Commissioner.

United States Tax Court.

Entered May 16, 1952.

Attorney(s) appearing for the Case

David Alter, Esq., for the petitioner. Paul M. Stewart, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in gift tax for the year 1946 in the amount of $1,935. The only question is the fair market value of stock of the Industrial Bank of Commerce as of January 19, 1946, the date of the gift which is involved in this proceeding.

The petitioner filed a gift tax return for the year 1946 with the collector of the third district of New York.

Findings...

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