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ESTATE OF RODDENBERY v. COMMISSIONER

Docket No. 16569.

8 T.C.M. 781 (1949)

Estate of Walter Blair Roddenbery, Sr., A. C. and J. B. Roddenbery, as Executors of said Estate v. Commissioner.

United States Tax Court.

Entered August 26, 1949.

Attorney(s) appearing for the Case

Sam P. Cain, Esq., Roddenbery Bldg., Atlanta, Ga., and J. L. Westmoreland, Esq., Wm. Oliver Bldg., Atlanta, Ga., for the petitioners. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $67,801.97 in the estate of W. B. Roddenbery, Sr., who died July 22, 1943.

The questions presented are: (1) Did the respondent err in determining that decedent in his lifetime did not make valid and complete gifts of certain interests owned by him in W. B. Roddenbery Company and Roddenbery Hardware Company to his sons, F...

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