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LINGO v. COMMISSIONER

Docket No. 33114.

13 T.C.M. 436 (1954)

T. C. Memo. 1954-31

Pamela N. W. Lingo v. Commissioner.

United States Tax Court.

Filed May 10, 1954.

Attorney(s) appearing for the Case

George Craven, Esq., 13th Floor, Packard Building, Philadelphia, Penn., for the petitioner. Charles J. Hickey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in gift tax for the year 1947 in the amount of $25,650.

The issue is whether the petitioner made a gift on the transfer in trust in 1947 of 100 shares of the common stock of the F. J. Stokes Machine Company. If this question is answered in the affirmative the issues are:

(a) What was the fair market value of the common stock of the F. J. Stokes Machine Company on September...

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