Frank v. Commissioner

Arthur A. Frank v. Commissioner.

Frank v. Commissioner

Docket No. 107828.

United States Tax Court

1944 Tax Ct. Memo LEXIS 56; 3 T.C.M. (CCH) 1180; T.C.M. (RIA) 44360;

November 2, 1944

John E. Hughes, Esq., 385 Dearborn St., Chicago, Ill., for the petitioner. David Altman, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves the redetermination of deficiencies of $166.28 and $270.04 in gift taxes for the respective years 1938 and 1939. Petitioner alleges in his petition that no taxable gifts were made and that he made overpayments of gift…