Estate of Baer v. Commissioner

Estate of Corra Baer, Deceased, Carlos A. Baer, Co-executor v. Commissioner.

Estate of Baer v. Commissioner

Docket No. 59769.

United States Tax Court

T.C. Memo 1957-211; 1957 Tax Ct. Memo LEXIS 39; 16 T.C.M. (CCH) 949; T.C.M. (RIA) 57211;

November 7, 1957

Gladstone P. Lillicrapp, Esq., 708-709 Northampton National Bank Building, Easton, Pa., for the petitioner. Joseph N. Ingolia, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent determined additions to tax of $3,255.70 and $4,221.02 for the years 1944 and 1945, for failure to file gift tax returns…