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LIBBIE RICE FARISH v. COMMISSIONER

Docket Nos. 110434, 110435.

2 T.C. 949 (1943)

LIBBIE RICE FARISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF W. S. FARISH, DECEASED, LIBBIE RICE FARISH, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 29, 1943.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., for the petitioners.

Samuel G. Winstead, Esq., for the respondent.

OPINION.

LEECH, Judge:

These consolidated cases involve gift tax deficiencies for the calendar year 1938 as follows: Libbie Rice Farish, in the amount of $3,860.98; estate of W. S. Farish, in the amount of $4,875.

The sole question involved is whether respondent erroneously computed net prior gifts in determining the gift tax liability of the petitioners for 1938.1

The cases were submitted on stipulated...

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