The Commissioner has determined a deficiency in petitioner's gift tax for the calendar year 1943 in the amount of $14,560.69. The deficiency results from an addition to the amount reported on petitioner's gift tax return of "Additional item A—$118,181.52." The Commissioner in his deficiency notice explained the addition of this item as follows:
Additional item A represents the value of the property which the donor transferred to Julie C. Taurog pursuant to...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.