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ESTATE OF W. W. FONDREN v. COMMISSIONER

Docket Nos. 107473, 107474.

1 T.C. 1036 (1943)

ESTATE OF W. W. FONDREN, DECEASED, ELLA F. FONDREN, INDEPENDENT EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELLA F. FONDREN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 4, 1943.

Attorney(s) appearing for the Case

William M. Cleaves, Esq., for the petitioners.

Wilford H. Payne, Esq., for the respondent.

OPINION.

ARNOLD, Judge:

These proceedings, consolidated for decision, involve gift tax deficiencies for 1937 of $8,400 each. The sole issue is whether gifts in trust were gifts of future interests, thereby prohibiting any $5,000 exclusion. The cases were submitted upon stipulated facts and exhibits. The stipulated facts are adopted as our findings of fact and the material portions are hereinafter set forth.

During the taxable year, and prior...

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