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CLINARD v. COMMISSIONER

Docket No. 88145.

40 T.C. 878 (1963)

BERNIE C. CLINARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 23, 1963.

Attorney(s) appearing for the Case

John M. Minor, for the petitioner.

Bernard A. Heeke, for the respondent.

OPINION

FORRESTER, Judge:

Respondent has determined deficiencies of $577.50 and $495.75 in petitioner's gift tax for the calendar years 1955 and 1956, respectively. The only issue remaining before us is whether certain gifts of future interests qualify for the $3,000 annual gift tax exclusion under section 2503.1

All of the facts have been stipulated and are so found. Those necessary for an understanding of the...

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