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GRUEN v. COMMISSIONER

Docket Nos. 110370, 110371.

2 T.C.M. 995 (1943)

Fred G. Gruen v. Commissioner. George J. Gruen v. Commissioner.

United States Tax Court.

Entered November 16, 1943.

Attorney(s) appearing for the Case

Herbert E. Kaufman, Esq., and Zivel B. Niden, C. P. A., 11 W. 42nd St., New York, N. Y., for the petitioners. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in gift tax for the year 1938 against the petitioners, Fred G. Gruen and George J. Gruen, in the respective amounts of $7,417.93 and $6,873.80. The proceedings have been consolidated.

Petitioners assign as errors in such determinations: (1) the determination that any taxable gift was made by petitioners, or either of them, in 1938; (2) the...

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