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  5. 8 T.C.M. 455 (1949)
 

FULTON v. COMMISSIONER

Docket Nos. 16037, 16038.

8 T.C.M. 455 (1949)

Barbara S. Fulton v. Commissioner. Estate of Weston M. Fulton, Deceased, Robert W. Fulton, Barbara S. Fulton, and John H. Murrian, Executors v. Commissioner.

United States Tax Court.

Entered May 10, 1949.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioners. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in gift tax for 1943 of $9,544.40 against Barbara S. Fulton and of $3,084.70 against the estate of Weston M. Fulton. The only issue for decision is whether the Fultons made taxable gift when they transferred preferred stock of a corporation to that corporation at a price of $35 per share.

Findings of Fact

Weston M. Fulton and Barbara S. Fulton were husband and wife...

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