ESTATE OF LOUIS FABRIKANT v. COMMISSIONER

Docket No. 87002.

39 T.C. 714 (1963)

ESTATE OF LOUIS FABRIKANT, DECEASED, MORTON BAUM, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 24, 1963.


Attorney(s) appearing for the Case

David Oppenheim, Esq., for the petitioner.

Henry G. Nagel, Esq., for the respondent.


Respondent determined deficiencies in gift tax of petitioner's decedent as follows:

---------------------------------------------------------------------------------------
                                          |            |      Additions to tax
                   Year                   | Deficiency |-------------------------------
                                          |            | Sec. 3612(d)(1) | Sec. 6651(a)
                                ...

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