Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies in gift tax against the petitioner in the amounts of $37.50, $1,200 and $1,005 for the years 1934, 1938 and 1939, respectively. In each instance the deficiency arises through respondent's determination that the gifts reported were of future interests in property and his disallowance of the exclusions taken by the petitioner upon each return. Petitioner asserts the...
Let's get started
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.