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HARRIS v. COMMISSIONER

Docket Nos. 1678-69, 2891-69.

30 T.C.M. 742 (1971)

T.C. Memo. 1971-172

Era Davis Harris and Fay Davis Clarke v. Commissioner.

United States Tax Court.

Filed July 22, 1971.

Attorney(s) appearing for the Case

Tom James, 1018 United Fidelity Bldg., 75202 Peterson State Bank Bldg., Dallas, Tex., for the petitioners. Frederick B. Strothman, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $3,203.94 in Era Davis Harris' Federal gift taxes for the calendar year 1965. He also determined a deficiency of $3,203.94 in the calendar year 1965 Federal gift taxes of Fay Davis Clarke. Pursuant to a joint motion of the parties, the cases of these two petitioners were consolidated for trial and opinion. The respondent has made concessions, and the only question...

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