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BRAUNSTEIN v. COMMISSIONER

Docket Nos. 88049, 88050.

21 T.C.M. 1132 (1962)

T.C. Memo. 1962-210

Henry Braunstein and Mae Braunstein v. Commissioner. Murray Kahn and Sylvia Kahn v. Commissioner.

United States Tax Court.

Filed August 31, 1962.

Attorney(s) appearing for the Case

Samuel S. Saiber, Esq., 11 Commerce St., Newark, N. J., for the petitioners. William F. Fallon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined the following deficiencies in income tax for the taxable year ended December 31, 1957:

  Docket No.          Petitioner                  Deficiency

    88049     Henry and Mae Braunstein ..........  $16,903
    88050     Murray and Sylvia Kahn  ...........  $16,992

The issue for our determination is whether petitioners made a valid gift of a part interest...

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