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ESTATE OF HAZELTON v. COMMISSIONER

Docket No. 58284.

29 T.C. 637 (1957)

ESTATE OF FRANKLIN LEWIS HAZELTON, DECEASED, MARY HAZELTON, ADMINISTRATRIX WITH THE WILL ANNEXED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1957.

Attorney(s) appearing for the Case

James J. Robison, Esq., for the petitioner.

Nelson P. Rose, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in gift tax against the decedent for the year 1951 in the amount of $8,846.27.

The question in the case is, did the decedent make a transfer in 1951 taxable under section 1000 of the Internal Revenue Code of 1939, and if he did, what is the net value of the transfer subject to the gift tax? The case was submitted without trial under Rule 30, upon a stipulation of facts and the depositions of two...

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