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WATKINS v. COMMISSIONER

Docket No. 10115.

6 T.C.M. 652 (1947)

Harris W. Watkins v. Commissioner.

United States Tax Court.

Entered June 16, 1947.

Attorney(s) appearing for the Case

Leonard B. Frutkin, Esq., 116 John St., New York 7, N. Y., for the petitioner. William B. Springer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $2,775.78 in the income tax of the petitioner for the calendar year 1943. The only issue for decision is whether $8,000 received by the petitioner from Trinity Operating Company, Inc. was free from income tax because it was a gift.

Findings of Fact

The petitioner filed his individual income tax returns for 1942 and 1943...

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