JONES v. COMMISSIONER

Docket No. 57509.

29 T.C. 200 (1957)

HUGH McK. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 13, 1957.


Attorney(s) appearing for the Case

Thomas S. McPheeters, Jr., Esq., and William H. Charles, Esq., for the petitioner.

William H. Welch, Esq., for the respondent.


PIERCE, Judge:

Respondent determined deficiencies in gift tax in respect of the petitioner, for the years 1951 and 1952 in the amounts of $4,331.79 and $27.93, respectively.

The issues for decision are:

(1) Whether, in determining the amount of petitioner's gifts for the year 1951, there should be allowed pursuant to section 1003 (b) of the 1939 Code,1 four exclusions of not to exceed $3,000 each, in respect of the...

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