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BLAFFER v. COMMISSIONER

Docket Nos. 110835, 110836.

2 T.C.M. 1117 (1943)

Sarah Campbell Blaffer v. Commissioner. Estate of R. L. Blaffer, Deceased, Sarah Campbell Blaffer, John Hepburn Blaffer, Jane Blaffer Owen and Cecil Amelia Blaffer, Executors v. Commissioner.

United States Tax Court.

Entered December 15, 1943.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., Investment Bldg., Washington, D. C., for the petitioners. Samuel G. Winstead, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

These consolidated proceedings involve gift tax deficiencies for the year 1938 as follows:

  Sarah Campbell Blaffer.......  $8,615.51
  Estate of R. L. Blaffer .....   8,615.51

The only contested issue is whether respondent erroneously computed net prior gifts in determining the gift tax liability of each of the petitioners on gifts made in 1938, under the Revenue Act of 1932, sections 502, 504 and...

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