Legal Opinion
Johnston v. Commissioner
United States Tax Court
Decided November 19, 1968No. Docket No. 5605-66Unpublished
1Opinion of the Court
Ellen W. S. Johnston v. Commissioner.
Johnston v. Commissioner
Docket No. 5605-66
United States Tax Court
T.C. Memo 1968-262; 1968 Tax Ct. Memo LEXIS 36; 27 T.C.M. (CCH) 1401; T.C.M. (RIA) 68262;
November 19, 1968. Filed
Chapman M. Belew, Jr., 610 Mercantile Trust Bldg., Baltimore, Md., for the petitioner. George K. Dunham, for the respondent.
KERN
Memorandum Findings of Fact and Opinion
In a statutory notice of deficiency mailed July 8, 1966, respondent determined deficiencies in petitioner's Federal gift tax for the years 1945 and 1964 in the respective amounts of $735.10 and $2,404.99, and for the…
2Cases cited13 opinions
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Lesser v. CommissionerUnited States Tax Court · 1956
- Hall v. CommissionerUnited States Tax Court · 1946
- Deal v. CommissionerUnited States Tax Court · 1958
- Sinclaire v. CommissionerUnited States Tax Court · 1949
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