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CONVERSE v. COMMISSIONER

Docket No. 4872.

5 T.C. 1014 (1945)

EDMUND C. CONVERSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1945.

Attorney(s) appearing for the Case

John F. Dooling, Jr., Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

OPINION.

MURDOCK, Judge.

The Commissioner determined deficiencies in gift tax of this petitioner for the calendar years 1941 and 1942 in the amounts of $110,595.13 and $1,215.00. The deficiency for 1942 resulted entirely from the adjustment of total net gifts for preceding years and that in turn resulted entirely from the changes made for 1941. The petitioner alleges that the Commissioner erred in determining that a gift of $625,000 was made to the...

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