1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 638 (1944)
 

DAMNER v. COMMISSIONER

Docket No. 2376.

3 T.C. 638 (1944)

HERBERT L. DAMNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 18, 1944.

Attorney(s) appearing for the Case

H. F. Baker, C. P. A., and A. D. Schaffer, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

This proceeding is for the redetermination of a deficiency in gift tax for the calendar year 1939 in the amount of $3,130.77, and a penalty in the amount of $469.62 for delinquency in filing a gift tax return. The primary questions involved are whether or not a gift was made by the petitioner to his wife when they entered into an agreement converting any separate property then held by either of them into community property, and, if...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases