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SCHERER v. COMMISSIONER

Docket Nos. 107150, 109825, 809.

3 T.C. 776 (1944)

ROBERT P. SCHERER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 10, 1944.

Attorney(s) appearing for the Case

Russell A. McNair, Esq., and E. Barrett Prettyman, Esq., for the petitioner.

John H. Pigg, Esq., for the respondent.

The Commissioner determined deficiencies of $27,396.87 and $109,749.21 in gift taxes for 1937 and 1939 and of $111,944.15 and $240,769.56 in income taxes for 1938 and 1939. By an amendment to his answer the Commissioner prayed that the deficiency in gift tax determined for the year 1937 be increased from $27,396.87 to $29,646.87. As a basis for this increase, the Commissioner alleged that he erred in allowing four exclusions of $5...

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