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SCAIFE v. COMMISSIONER

Docket No. 10369.

6 T.C.M. 399 (1947)

Sarah Mellon Scaife v. Commissioner.

United States Tax Court.

Entered April 17, 1947.

Attorney(s) appearing for the Case

William Wallace Booth, Esq., Joseph D. Hughes, Esq., and Donald A. Banks, C. P. A., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioner. Hobby H. McCall, Esq., and Stanley L. Drexler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $64,302.05 in the gift tax of the petitioner for 1943. The only issue for decision is whether the Commissioner erred in increasing the value of 50,000 shares of Koppers United Company common stock from $1.65 as reported by the petitioner in her return to $4.20 per share.

Findings of Fact

The petitioner filed her gift...

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