Marie D. Bouchard v. Commissioner of Internal Revenue

ALDRICH, Circuit Judge.

The sole question in this case is whether petitioning taxpayer received certain shares of stock of Bouchard Potato Company, Inc., hereinafter Potato Company, as a gift from her husbánd, hereinafter decedent, in August 1951, or whether she received them as sole legatee under his will. The Tax Court held that she received them at the earlier date. The case was tried''on oral testimony, the witnesses being taxpayer, the decedent’s brother, the decedent’s secretary, and his lawyer. There was no disagreement. Taxpayer contends that the Tax Court misstated the effect of the…