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JONES v. COMMISSIONER

Docket Nos. 85869, 91351.

39 T.C. 734 (1963)

EDWIN L. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 8, 1963.

Attorney(s) appearing for the Case

H. Haywood Robbins, Esq., for the petitioner.

Bernard A. Heeke, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent has determined in these consolidated proceedings that there are due from petitioner deficiencies in gift tax for the years 1956 and 1957 in the respective amounts of $6,517.13 and $3,600.

The only issue for decision is whether petitioner's wife, Annabel L. Jones (hereinafter called Annabel), signified her consent, within the meaning of section 2513(a) (2),1 to have the gifts...

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