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ROBERTS v. COMMISSIONER

Docket No. 88.

2 T.C. 679 (1943)

DORA ROBERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 14, 1943.

Attorney(s) appearing for the Case

Harry C. Weeks, Esq., for the petitioner.

Donald P. Moyers, Esq., for the respondent.

The Commissioner has determined deficiencies in gift taxes against petitioner for the calendar years 1939, 1940, and 1941 of $1,423.34, $2,620.06, and $1,682.30, respectively.

In determining petitioner's gift tax liability for the year 1938, a year which is not before us in this proceeding except in the manner hereinafter stated, the Commissioner allowed the exclusions claimed by petitioner on the gift tax return which she...

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