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ROHRBACH v. COMMISSIONER

Docket No. 1515.

2 T.C. 963 (1943)

ESTATE OF LOUISE V. SIMPSON, JOHN F. D. ROHRBACH, ET AL., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 30, 1943.

Attorney(s) appearing for the Case

W. R. Murrin, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Petitioner challenges the Commissioner's determination of a $594.00 deficiency in gift tax for the calendar year 1940. The donor was Louise V. Simpson, who made a gift of $10,000 on December 10, 1940, to the Unquowa Foundation, Inc., herein called the Foundation. The donor died on December 28, 1940, and the present proceeding was instituted by one of the executors of her estate. A...

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