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TIDEMANN v. COMMISSIONER

Docket Nos. 96699, 96700.

1 T.C. 968 (1943)

PAULINE WILKENS TIDEMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KARL TIDEMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 20, 1943.

Attorney(s) appearing for the Case

J. L. Lockett, Esq., for the petitioners.

Frank B. Schlosser, Esq., and Samuel G. Winstead, Esq., for the respondent.

OPINION.

BLACK, Judge:

In these proceedings, which have been consolidated, the respondent has determined a deficiency of $795.27 in gift tax for the year 1936 against each petitioner.

On March 17, 1941, the Board entered a memorandum opinion in these proceedings disposing of the issues then raised by the pleadings. Subsequent thereto and before entering any decision on motion of the respondent filed April 1, 1941, "to vacate and set aside...

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