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GRASSELLI v. COMMISSIONER

Docket No. 7391.

7 T.C. 255 (1946)

MABEL F. GRASSELLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1946.

Attorney(s) appearing for the Case

Mark A. Loofbourrow, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.

OPINION.

DISNEY, Judge:

The Commissioner determined deficiencies in gift tax for the years and in amounts as follows:

1936 -----------------      $925.14
1937 -----------------     2,246.54
1938 -----------------       852.22
1939 -----------------     3,298.12
1940 -----------------     4,121.61
1941 -----------------   218,887.55

Two questions are presented: (a) Whether, prior to July 30, 1941 (and after January 1, 1936...

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