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McCANN v. COMMISSIONER

Docket No. 111881.

5 T.C.M. 92 (1946)

Harrison K. McCann v. Commissioner.

United States Tax Court.

Entered February 15, 1946.

Attorney(s) appearing for the Case

William W. Nottingham, Esq., for the petitioner. John T. Rogers, Esq., for the respondent.

Memorandum Findings of Fact

MURDOCK, Judge:

This Court held that the value of 2,500 B shares of McCann-Erickson, Inc., on November 27, 1939, when the petitioner made a gift of them to his wife, was the book value of the shares at that time, or $36.5485 per share. See 2 T.C. 702 [Dec. 13,484]. A decision based upon that finding was reversed by the United States Circuit Court of Appeals for the Second Circuit [45-1 USTC ¶...

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