Legal Opinion

Black v. Commissioner

United States Tax Court

Decided September 27, 1965No. Docket No. 2474-63Unpublished

1Opinion of the Court

William Black v. Commissioner.

Docket No. 2474-63.

United States Tax Court

T.C. Memo 1965-257; 1965 Tax Ct. Memo LEXIS 73; 24 T.C.M. (CCH) 1394; T.C.M. (RIA) 65257;

September 27, 1965

Harry Geist, 341 Madison Ave., New York, N. Y., for the petitioner. Stephen M. Miller, for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent has determined the following deficiencies in petitioner's gift taxes:

Year

Deficiency

1952

$ 268.13

1954

371.25

1958

28,701.66

1959

125,832.57

1960

28,658.83

Respondent also determined additions to tax under section 3612(d)(1) of…

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