Briggs v. Commissioner

John H. Briggs v. Commissioner.

Briggs v. Commissioner

Docket No. 1010.

United States Tax Court

1944 Tax Ct. Memo LEXIS 312; 3 T.C.M. (CCH) 296; T.C.M. (RIA) 44100;

March 29, 1944

I. W. Sharp, Esq., 630 Bulkley Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

LEECH

Memorandum Opinion

LEECH, Judge: The respondent has determined a gift tax deficiency of $390 for the calendar year 1939.

The issues are (1) whether, in computing the petitioner's gift tax liability for 1939, the respondent properly disallowed exclusions of $4,000 each, claimed by the petitioner for…