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LESTER v. COMMISSIONER

Docket Nos. 110620, 111447.

1 T.C.M. 758 (1943)

Alice H. Lester, an Incompetent Person. A. Crawford Greene, Guardian of the Estate of Alice H. Lester, an Incompetent Person v. Commissioner.

United States Tax Court.

Entered March 10, 1943.

Attorney(s) appearing for the Case

Morris M. Doyle, Esq., 15th Floor, Balfour Bldg., San Francisco, Calif., for the petitioner. Arthur L. Murray, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

The petitioner in these proceedings assails gift tax deficiencies determined by the respondent as follows:

  Docket No.                  Year    Deficiency

  110620..................    1938    $5,376.25
                              1939     5,386.87
  111447..................    1940     8,016.53

The case involving gift tax deficiencies for the years 1938 and 1939 (Docket No. 110620) was called...

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