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WASHINGTON v. COMMISSIONER

Docket Nos. 106900, 106901, and 106902.

1 T.C.M. 682 (1943)

George Washington, Sr. v. Commissioner. Lina Washington v. Commissioner. Louise Washington v. Commissioner.

United States Tax Court.

Entered March 1, 1943.

Attorney(s) appearing for the Case

Allen G. Gartner, Esq., 915 — 15th St., N. W., Washington, D. C., and Edward I. Sproull, C. P. A., 17 E. 42nd St., New York City, for the petitioners. Dean Kimball, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings petitioners challenge respondent's determination of 1932 gift tax deficiencies and delinquency penalties thereon. The taxes and penalties are as follows:

                              Gift Tax     Penalty

George Washington, Sr....    $50,405    $12,601.25
Lina Washington..........     30,875      7,718.75
Louise Washington........     30...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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