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PREJEAN v. COMMISSIONER

Docket No. 2072-63.

23 T.C.M. 1720 (1964)

T.C. Memo. 1964-283

Cecile Johnson Nelson Prejean v. Commissioner.

United States Tax Court.

Filed October 28, 1964.

Attorney(s) appearing for the Case

Oscar Nipper, 7654 Park Place Blvd., Houston, Tex., for the petitioner. L. Lyle Walker, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's gift tax for the year 1960 in the amount of $4,095.86.

The issue for decision is whether in computing her gift tax for the year 1960 petitioner is entitled to deduct from the total amount of her gifts, eight $3,000 exclusions or any one thereof under the provisions of section 2503(b) of the Internal Revenue Code of 1954.

Findings of Fact...

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