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HUTCHINGS v. COMMISSIONER

Docket No. 110999.

1 T.C.M. 709 (1943)

Mary M. Hutchings v. Commissioner.

United States Tax Court.

Entered March 2, 1943.

Attorney(s) appearing for the Case

Thomas W. Lain, Esq., 2209 Avenue D, Galveston, Tex., for the petitioner. Samuel B. Winstead, Esq., for the respondent.

Memorandum Opinion

ARNOLD, Judge:

This proceeding involves a deficiency in gift taxes for 1938 in the amount of $676.11. The deficiency resulted from respondent's determination that petitioner's net gifts for preceding years, for gift tax purposes, was $104,970.34, instead of $69,970.34 as reported by petitioner. The difference of $35,000 represented seven $5,000 exclusions claimed by petitioner in connection with gifts in trust made in 1935, and its right...

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