Stuart L. FABER and Shirley E. Faber, Plaintiff-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
March 29, 1971.
March 29, 1971.
Attorney(s) appearing for the Case
J. Flach Douglas, Milford, Ohio, Douglas, Carlier & Schneider, Milford, Ohio, on the brief, for appellants.
Gary R. Allen, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Department of Justice, Washington, D. C., on the brief; William W. Milligan, U. S. Atty., Cincinnati, Ohio, of counsel, for appellee.
Before WEICK and PECK, Circuit Judges, and O'SULLIVAN, Senior Circuit Judge.
United States Court of Appeals, Sixth Circuit.
PER CURIAM.
The question before us is whether ten gifts of $64,536 each to trusts made for the benefit of the minor children of Stuart L. Faber and Shirley E. Faber, his wife, were entitled to the $3,000 annual exclusion provided in Section 2503(b) of the Internal Revenue Code of 1954, 26 U.S.C. § 2503(b). The Commissioner held that they were not, and assessed a total gift tax deficiency of $5,753.36 for the year 1960...
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