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JOHNSTON v. COMMISSIONER

Docket No. 5605-66.

27 T.C.M. 1401 (1968)

T.C. Memo. 1968-262

Ellen W. S. Johnston v. Commissioner.

United States Tax Court.

Filed November 19, 1968.

Attorney(s) appearing for the Case

Chapman M. Belew, Jr., 610 Mercantile Trust Bldg., Baltimore, Md., for the petitioner. George K. Dunham, for the respondent.

Memorandum Findings of Fact and Opinion

In a statutory notice of deficiency mailed July 8, 1966, respondent determined deficiencies in petitioner's Federal gift tax for the years 1945 and 1964 in the respective amounts of $735.10 and $2,404.99, and for the year 1945 determined additions to tax for failing to file a return and for negligence in the respective amounts of $183.78 and $36.76.

The determination of deficiency read as follows: In accordance...

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