1. Home
  2. Browse Decisions
  3. T.C.
  4. 2 T.C.
  5. 2 T.C. 1254 (1943)
 

HOWZE v. COMMISSIONER

Docket No. 978.

2 T.C. 1254 (1943)

ROSA A. HOWZE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 30, 1943.

Attorney(s) appearing for the Case

Wesley E. Seale, Esq., for the petitioner.

Loyal E. Keir, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency of $893.19 in petitioner's gift tax for the year 1939. The deficiency results from the disallowance by the Commissioner of four exclusions of $4,000 each which petitioner took in the filing of her gift tax return for the year 1939. The Commissioner disallowed these exclusions on the ground that the gifts in question were of future interests in property. Petitioner by an appropriate...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases