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THEBAUT v. COMMISSIONER

Docket Nos. 2069-63, 2070-63.

23 T.C.M. 603 (1964)

T.C. Memo. 1964-102

Josephine N. Thebaut v. Commissioner. Charles R. Thebaut, Jr. v. Commissioner.

United States Tax Court.

Filed April 21, 1964.

Attorney(s) appearing for the Case

William R. Frazier, Atlantic National Bank Bldg., Jacksonville, Fla., for the petitioners. Marshall H. Barkin, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in gift tax against petitioners, husband and wife, for 1958, 1959 and 1960 as follows:

                   Josephine      Charles
  Year             N. Thebaut  R. Thebaut, Jr.

  1958...........  $  516.87     $  - 0 -
  1959...........   1,255.45      1,300.95
  1960...........   1,614.10      1,698.10

The facts have been stipulated.

The issue remaining...

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