GALT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10987, 11001.

216 F.2d 41 (1954)

GALT v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Seventh Circuit.

Rehearing Denied October 11, 1954.


Attorney(s) appearing for the Case

Gerhard E. Seidel, Owen Rall, Walter W. Ross, Jr., Chicago, Ill., Eckert, Peterson & Lowry, Chicago, Ill., Tim G. Lowry, Elroy C. Sandquist, Jr., Chicago, Ill., of counsel, for Galt.

H. Brian Holland, Asst. Atty. Gen., Harry Marselli, Attorney, Tax Division, Washington, D. C., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before MAJOR, Chief Judge, and DUFFY and SCHNACKENBERG, Circuit Judges.


MAJOR, Chief Judge.

Arthur T. Galt, petitioner (sometimes referred to as the taxpayer), petitions for a review of two separate decisions of the Tax Court, entered May 22, 1953, in which it was decided in Tax Court Docket No. 27,844 that there was a deficiency in petitioner's gift tax for the year 1946, in the amount of $768.84, and in Tax Court Docket No. 29,528 that there was a deficiency in petitioner's income tax for the same year in the amount of $68,318.17. Respondent...

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