FURST v. COMMISSIONER

Docket Nos. 81230-81235.

21 T.C.M. 1169 (1962)

T.C. Memo. 1962-221

Hilda Furst, et al. v. Commissioner.

United States Tax Court.

Filed September 18, 1962.


Attorney(s) appearing for the Case

Vincent B. Lewin, Esq., for the petitioners. Ernest Honecker, Esq., and Philip Shurman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent in these consolidated cases determined deficiencies in petitioners' gift taxes with respect to gifts they made in 1955, as follows:

 Docket
 Number          Petitioner           Deficiency

  81230  Hilda Furst ...............  $3,174.61
  81231  Sol Furst .................   3,814.45
  81232  Sadie Cohn ................   3,891.80
  81233  Sol Cohn ..................

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