Estate of Bob v. Commissioner

Estate of Herman D. Bob, Irving J. Bob, Executor v. Commissioner.

Estate of Bob v. Commissioner

Docket No. 111146.

United States Tax Court

1943 Tax Ct. Memo LEXIS 231; 2 T.C.M. (CCH) 315; T.C.M. (RIA) 43303;

June 25, 1943

Aaron Holman, Esq., 25 Broadway, New York City, and I. Newton Brozan, Esq., 25 Broadway, New York City, for the petitioner. F. S. Gettle, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: This proceeding involves a deficiency in gift tax for the year 1938 in the amount of $2,681.99. The sole issue is whether the decedent made a taxable gift…