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BLACK v. COMMISSIONER

Docket No. 6293-66.

27 T.C.M. 1308 (1968)

T.C. Memo. 1968-247

William Black v. Commissioner.

United States Tax Court.

Filed October 28, 1968.

Attorney(s) appearing for the Case

Harry Geist, 341 Madison Ave., New York, N. Y., for the petitioner. John K. Antholis, for the respondent.

FEATHERSTON, Judge:

Respondent, by notice dated October 21, 1966, determined a deficiency in petitioner's 1962 gift tax in the amount of $8,206.14. The sole issue presented for decision is what was the value, under section 2512(a), Internal Revenue Code of 1954,1 of a residence given by petitioner to his wife in 1962.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulations and exhibits...

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