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MYER v. COMMISSIONER

Docket Nos. 109565, 109566, 109567.

2 T.C. 291 (1943)

ALMA M. MYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEO A. DREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1943.

Attorney(s) appearing for the Case

Abraham Lowenhaupt, Esq., and Stanley S. Waite, Esq., for the petitioners.

Carroll Walker. Esq., for the respondent.

Respondent determined deficiencies in gift tax as follows:

---------------------------------------------------------------------------------------
                      Petitioner                        | Year | Docket No. | Liability
--------------------------------------------------------|------|------------|----------
Alma M. Myer, as donor -------------------------------- | 1933 |     109565 |    $37.50
Alma M. Myer, as trusted and transferee --------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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