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FARISH v. COMMISSIONER

Docket Nos. 112063, 112064.

2 T.C.M. 699 (1943)

S. P. Farish v. Commissioner. Lottie Rice Farish v. Commissioner.

United States Tax Court.

Entered August 30, 1943.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., Investment Bldg., Washington, D. C., for the petitioners. Sam G. Winstead, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated cases involve gift tax liability for the calendar years 1937, 1938, 1939 and 1940 in the following amounts:

                                        Lottie
  Year                 S. P. Farish   Rice Farish

  1937 .............      $296.72       $239.00
  1938 .............       411.30        359.90
  1939 .............        10.54         10.56
  1940 ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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