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CHAMBERLIN v. COMMISSIONER

Docket No. 110095.

2 T.C.M. 469 (1943)

Clarence P. Chamberlin v. Commissioner.

United States Tax Court.

Entered July 19, 1943.

Attorney(s) appearing for the Case

Raymond H. Berry, Esq., and Arthur L. Evely, Esq., for the petitioner. Paul A. Sebastian, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in gift tax of $7,894.23 for the year 1939 against petitioner. The deficiency results from the Commissioner's increasing the value of certain gifts made by petitioner in 1939 to the three of the employees of a corporation of which he was the president and principal stockholder from $35,490.57, as reported on the gift tax return of petitioner, to $116,146,34. The Commissioner explained...

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