Daly v. Commissioner

APPEAL OF ESTATE OF DAVID R. DALY.

Daly v. Commissioner

Docket No. 1373.

United States Board of Tax Appeals

3 B.T.A. 1042; 1926 BTA LEXIS 2500;

March 30, 1926, Decided Submitted November 30, 1925.

Certain payments made to the decedent held to be gifts.

Parke A. Galleher and Henry T. Stetson, Esqs., for the taxpayer.

A. Calder Mackay, Esq., for the Commissioner.

MORRIS

Before MARQUETTE, MORRIS, GREEN, and LOVE.

This is an appeal from the determination of deficiencies in income taxes for the years 1917 and 1918 of $21,808.73 and $6,157.77, respectively, arising from the inclusion in the decedent's gross…