Prejean v. Commissioner

Cecile Johnson Nelson Prejean v. Commissioner.

Prejean v. Commissioner

Docket No. 2072-63.

United States Tax Court

T.C. Memo 1964-283; 1964 Tax Ct. Memo LEXIS 55; 23 T.C.M. (CCH) 1720; T.C.M. (RIA) 64283;

October 28, 1964

Oscar Nipper, 7654 Park Place Blvd., Houston, Tex., for the petitioner. L. Lyle Walker, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioner's gift tax for the year 1960 in the amount of $4,095.86.

The issue for decision is whether in computing her gift tax for the year 1960 petitioner is entitled to deduct…