SIEGEL v. COMMISSIONER

Docket No. 52700.

26 T.C. 743 (1956)

MILDRED IRENE SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1956.


Attorney(s) appearing for the Case

Dana Latham, Esq., and Grover R. Heyler, Esq., for the petitioner.

John J. Burke, Esq., for the respondent.


The Commissioner determined a deficiency of $51,144.24 in petitioner's gift tax for 1950. The Commissioner's determination is based upon an adjustment explained in the deficiency notice as follows:

The transfer by the above-named donor to her son of a remainder interest in her one-half interest in community property which she transferred to a testamentary trust established under the last will and testament of Irving Siegel,

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