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WATKINS v. COMMISSIONER

Docket Nos. 109947, 109948, 109950, and 109949.

2 T.C.M. 254 (1943)

Willet Watkins v. Commissioner. Nancy Watkins v. Commissioner. Betty Watkins v. Commissioner. Mississippi Valley Trust Company and Ruth H. Watkins, Trustees and Transferees, v. Commissioner.

United States Tax Court.

Entered June 10, 1943.

Attorney(s) appearing for the Case

Stanley S. Waite, Esq., 408 Pine St., St. Louis, Mo., for the petitioners. Carroll Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in gift tax for the year 1937 as follows:

                                      Docket
            Petitioner                  No.    Liability

Willet Watkins, as beneficiary
 and transferee ....................  109947   $1,425.00
Nancy Watkins, as beneficiary
 and transferee ....................  109948    1,425.00
Betty Watkins, as beneficiary
 and transferee .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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