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PERKINS v. COMMISSIONER

Docket Nos. 109390, 109391.

1 T.C.M. 714 (1943)

Ralph Perkins, Katharine Perkins, Trustees, Transferees of Gertrude H. Haskell v. Commissioner. Sallie Perkins, Beneficiary, Transferee of Gertrude H. Haskell v. Commissioner.

United States Tax Court.

Entered February 9, 1943.

Attorney(s) appearing for the Case

Henry M. Groves, C. P. A., 1212 Citizens Bldg., Cleveland, O., for the petitioners. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

These cases, duly consolidated, involve a deficiency determined in gift tax for the calendar year 1937, in the amount of $1,762.50, against the petitioners as transferees. All facts were stipulated and we adopt the stipulation by reference and find the facts therein set forth. Omitting formal parts and a trust instrument thereto attached as a part thereof, the stipulation provides:

[The Facts]

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