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KLEIN v. COMMISSIONER

Docket No. 3124-73.

34 T.C.M. 682 (1975)

T.C. Memo. 1975-145

May G. Klein and Robert M. Klein v. Commissioner.

United States Tax Court.

Filed May 15, 1975.

Attorney(s) appearing for the Case

Sanford Becker, 1 E. 42nd St., New York, N.Y., for the petitioners. Marwin A. Batt, for the respondent.

Memorandum Opinion

QUEALY, Judge:

The respondent determined a deficiency for the taxable year 1969 in the Federal gift tax return of May G. Klein in the amount of $825.64 and in the Federal gift tax return of Robert M. Klein in the amount of $825.64.

The issue for our decision is whether transfers in trust in 1969 by May G. Klein to Lynn Ann Colaguori, Arthur W. Faust, III, Patricia Lynn Faust, and Katherine Faust were gifts of a present interest...

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