Miller v. Department of Taxation

Clara A. Miller, the donor, had five children, Charlotte Miller Blommer, Claire Miller McCahey, Marguerite Miller Bransfield, Loretta Miller Kopmeier, and Frederick C. Miller. On March 15, 1937, she transferred to each of her children five hundred shares of the capital stock of the Miller Brewing Company, at the agreed value of $150,000. On December 25, 1938, she conveyed to each of her children two hundred fifty shares-of the capital stock of the Oriental Realty Company of the agreed value of $50,000.

The controversy turns upon the application of the Gift Tax Act and is disclosed by the…