Legal Opinion
Kraft v. Commissioner
United States Tax Court
Decided November 3, 1969No. Docket Nos. 3018-68, 3019-68Unpublished
1Opinion of the Court
Renee Z. Kraft v. Commissioner. Alvin A. Kraft v. Commissioner.
Kraft v. Commissioner
Docket Nos. 3018-68, 3019-68.
United States Tax Court
T.C. Memo 1969-232; 1969 Tax Ct. Memo LEXIS 62; 28 T.C.M. (CCH) 1213; T.C.M. (RIA) 69232;
November 3, 1969. Filed
T. Robert Verkouteren, for the petitioners. Louis F. Nicharot, for the respondent.
TANNENWALD
Memorandum Opinion
TANNENWALD, Judge: Respondent determined gift tax deficiencies with respect to each petitioner in the amount of $1,108.68 for 1963 and $1,379.81 for 1964.
These cases were heard together and have been consolidated for the purpose of briefs…
2Cases cited14 opinions
- Seatree v. CommissionerUnited States Board of Tax Appeals · 1932
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Helvering v. SeatreeCourt of Appeals for the D.C. Circuit · 1934
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1939
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