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BUCHOLZ v. COMMISSIONER

Docket Nos. 14225, 14226, 14227, 14228.

13 T.C. 201 (1949)

NAOMI TOWLE BUCHOLZ, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 12, 1949.

Attorney(s) appearing for the Case

Clarence T. Spier, Esq., and William C. Spire, Esq., for the petitioners.

George E. Gibson, Esq., for the respondent.

The respondent has determined a gift tax deficiency for 1942 of $17,963.33 against Naomi Towle Bucholz, Docket No. 14225, the donor, hereinafter referred to as the petitioner. The other three petitioners, the alleged donees, are before us in these proceedings as transferees. The proceedings were consolidated for hearing. The question in issue is whether the petitioner made gifts of shares of stock in 1942 to her two minor children, petitioners in Docket Nos. 14227 and 14228...

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