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UNITED STATES v. BAKER

Nos. 7179, 7180.

236 F.2d 317 (1956)

UNITED STATES of America, Appellant, v. R. W. BAKER, Appellee. UNITED STATES of America, Appellant, v. Penelope S. BAKER, Appellee.

United States Court of Appeals Fourth Circuit.

Decided August 15, 1956.

Attorney(s) appearing for the Case

John J. McGarvey, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., Edwin M. Stanley, U. S. Atty., and Robert L. Gavin, Asst. U. S. Atty., Greensboro, N. C., on brief), for appellant.

R. D. Douglas, Jr., Greensboro, N. C., and Leon L. Rice, Jr., Winston-Salem, N. C. (Douglas, Douglas & Ravenel, Greensboro, N. C., and Womble, Carlyle, Sandridge & Rice, Winston-Salem, N. C., on brief), for appellees.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and MOORE, District Judge.

MOORE, District Judge.

R. W. Baker, a resident of North Carolina, in the year 1950 made gifts aggregating $88,725.00 in value, consisting of shares of corporate stocks, all of which gifts were for the benefit of donor's nine minor grandchildren, respectively, whose ages ranged from six months to six years. Penelope S. Baker, wife of the donor, joined with him in signifying consent to have all the gifts considered as having been made one-half by each. Returns were...

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