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COTTON v. COMMISSIONER

Docket Nos. 2257, 7583.

5 T.C.M. 618 (1946)

Victoria L. Cotton v. Commissioner. Virginia Caldwell v. Commissioner.

United States Tax Court.

Entered July 22, 1946.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., Arthur McGregor, Esq., Howard W. Reynolds, Esq., 523 W. 6th St., Los Angeles, Calif., Adam Y. Bennion, Esq., and Hugh G. Arnold, C. P. A., for the petitioners. H. A. Melville, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

This is a proceeding to redetermine gift tax deficiencies found against petitioners for the calendar year 1941 as follows:

  Docket No.

  2257    Victoria L. Cotton ..........    $ 7,845.75
  7583    Virginia Caldwell ...........     18,645.51

Petitioner, Victoria L. Cotton, claims that she overpaid her gift tax for 1941 on...

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