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JONES v. C. I. R.

No. 9042.

327 F.2d 98 (1964)

Edwin L. JONES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 8, 1964.

Attorney(s) appearing for the Case

H. Haywood Robbins, Charlotte, N. C., for petitioner.

Robert J. Golten, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Meyer Rothwacks, Atty. Dept. of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and HAYNSWORTH and BRYAN, Circuit Judges.

ALBERT V. BRYAN, Circuit Judge.

Gift taxes for 1956 and 1957 were assessed by the Commissioner of Internal Revenue against Edwin L. Jones in the sum of $10,117.13 because on his returns, otherwise unexceptionable, the taxpayer's wife had not signed in the place provided for the purpose of showing her consent that his gifts "be considered made one-half by him and one-half by his spouse." This advantage is accorded a taxpayer by § 2513 of the 1954 Internal...

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