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GILMORE v. COMMISSIONER

Docket No. 34291.

20 T.C. 579 (1953)

GENEVIEVE U. GILMORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 4, 1953.

Attorney(s) appearing for the Case

E. H. McDermott, Esq., for the petitioner.

Peter K. Nevitt, Esq., for the respondent.

OPINION.

WITHEY, Judge:

This is a proceeding for redetermination of a deficiency in gift tax of the petitioner for the calendar year 1947 in the amount of $6,615. The questions for determination are: (a) Were gifts which petitioner made to seven trusts gifts of present or future interests within the meaning of section 1003 (b) (3), Internal Revenue Code, and (b) may exclusions of $39,925 in prior years, now barred by the statute of limitations, if...

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