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BAER v. COMMISSIONER

Docket Nos. 109681, 109867, 109868, and 110218.

2 T.C.M. 285 (1943)

Sidney R. Baer v. Commissioner. S. Charles Baer, also known as Charles S. Baer, Transferee and Beneficiary v. Commissioner. Sidney R. Baer, Jr., Transferee and Beneficiary v. Commissioner. Marguerite S. Baer, Donee and Transferee v. Commissioner.

United States Tax Court.

Entered June 21, 1943.

Attorney(s) appearing for the Case

Stanley S. Waite, Esq., 408 Pine St., St. Louis, Mo., and Henry C. Lowenhaupt, Esq., 408 Pine St., St. Louis, Mo., for the petitioner. 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

  Sidney R. Baer, as trustee
    and transferee ........................    109681    $1,282.50
  S. Charles Baer, as beneficiary
    and transferee ........................    109867     1,282.50
  Sidney R....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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