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FARRELL v. COMMISSIONER

Docket Nos. 39043 and 45638.

13 T.C.M. 239 (1954)

Maud Hadden Farrell v. Commissioner. Elizabeth Busch Pool v. Commissioner.

United States Tax Court.

Entered March 19, 1954.

Attorney(s) appearing for the Case

Archibald A. Patterson, Esq., 1 Wall Street, New York, N. Y., for the petitioners. John J. Madden, Esq., and William G. O'Neill, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in gift tax for 1948 of $27,574.73 against Maud Hadden Farrell and one of $107,499.40 against Elizabeth Busch Pool. The issues for decision are whether either petitioner made a taxable gift in 1948 and, if so, the amount thereof.

Findings of Fact

Elizabeth Busch Pool was born on March 20, 1876. She had two children, the petitioner, Maud Hadden Farrell, who was born...

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