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BOLTON v. COMMISSIONER

Docket Nos. 107438, 107439.

1 T.C. 717 (1943)

FRANCES P. BOLTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 5, 1943.

Attorney(s) appearing for the Case

James R. Garfield, Esq., and Fred C. Baldwin, Esq., for petitioner.

W. W. Kerr, Esq., for respondent.

The Commissioner determined a deficiency of $1,207.50 in gift taxes for each of the calendar years 1937 and 1938. The proceedings were consolidated for hearing. The question involved is whether or not gifts of $12,000 made in each taxable year were deductible gifts. By amended answer respondent has now asked for increased deficiencies of $1,913.55 and $1,922.39 for the taxable years 1937 and 1938, respectively. The issue raised by the amended answer is whether or not payments...

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