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KNIFFEN v. COMMISSIONER

Docket No. 85516.

39 T.C. 553 (1962)

ARTHUR L. KNIFFEN AND LILLIAN KNIFFEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 20, 1962.

Attorney(s) appearing for the Case

Urban C. Bergbauer, Jr., Esq., for the petitioners.

Dean E. Sharp, Esq., for the respondent.

WITHEY, Judge:

The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

Year                                              Deficiency

1955 ------------------------------------------    $2,384.95
1957 ------------------------------------------    10,779.48

The issues presented for our decision are:

(1) Whether the transfer by petitioner Arthur L. Kniffen in...

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