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ESTATE OF KELLY v. COMMISSIONER

Docket Nos. 60753-60755.

31 T.C. 493 (1958)

ESTATE OF DANIEL WADE KELLY, DECEASED, ETHEL CAMPBELL KELLY, JOE T. KELLY, ETHEL KELLY McGINTY, AND MARJORIE DAN KELLY LOMAX, SOLE HEIRS AND DISTRIBUTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ETHEL CAMPBELL KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOE T. KELLY AND GUSSIE KELLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 10, 1958.

Attorney(s) appearing for the Case

E. Chas. Eichenbaum, Esq., and Leonard L. Scott, Esq., for the petitioners.

Jackson L. Bailey, Esq., for the respondent.

The respondent determined that the petitioners were liable for the following gift and income tax deficiencies, and additions to tax for failure to file gift tax returns:

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                                                 |  Year  | Deficiency |  Additions  | Deficiency
                                                 |        |  gift tax  |   to tax    | income tax...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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