1. Home
  2. Browse Decisions
  3. T.C.
  4. 29 T.C.
  5. 29 T.C. 730 (1958)
 

DEAL v. COMMISSIONER

Docket No. 61801.

29 T.C. 730 (1958)

MINNIE E. DEAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1958.

Attorney(s) appearing for the Case

George A. LeMaistre, Esq., and George R. Oliver, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.

The Commissioner has determined a deficiency in gift tax for the year 1952 in the amount of $3,060. The deficiency is due to the Commissioner's determination that the total amount of gifts made by petitioner during 1952 was $66,000, rather than the $42,000 reported by petitioner, and that the 4 annual exclusions of $3,000 each claimed by the petitioner are unallowable since the gifts sought to be excluded were of future interests...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases