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SPITZER v. COMMISSIONER

Docket Nos. 7551, 7552, 7569.

6 T.C.M. 332 (1947)

Rose Spitzer v. Commissioner. Simon Spitzer v. Commissioner. Harry H. Spitzer v. Commissioner.

United States Tax Court.

Entered March 27, 1947.

Attorney(s) appearing for the Case

David Baron, Esq., 208 N. Broadway, St. Louis 2, Mo., for the petitioners. Barnard D. Daniels, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These cases involve gift tax deficiencies for the calendar year 1941 as follows:

  Rose Spitzer .............    $   59.40
  Simon Spitzer ............     2,192.20
  Harry H. Spitzer .........       538.33

The sole question for decision is the value for gift tax purposes as of September 29, 1941, of common stock in Merchants' Loan and Finance Company.

Most of the facts have been stipulated...

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