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MESSING v. COMMISSIONER

Docket Nos. 5865-65, 6295-65.

48 T.C. 502 (1967)

MORRIS M. MESSING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF HELEN F. MESSING, DECEASED, MORRIS M. MESSING, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1967.

Attorney(s) appearing for the Case

Herbert Burstein and Arthur Liberstein, for the petitioners.

Eugene S. Linett, for the respondent.

TANNENWALD, Judge:

Respondent determined gift tax deficiencies for 1961 in the amounts of $125,029.47 and $56,435.30, respectively, for Morris M. Messing (hereinafter referred to as petitioner) in docket No. 5865-65 and Helen F. Messing, deceased, in docket No. 6295-65.

After concessions made by petitioners, there remain for our decision the following issues:

(1) What was the value of 26,400 shares of common stock of Sel-Rex Corp. gifted by...

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