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CAMP v. COMMISSIONER

Docket No. 13964.

15 T.C. 412 (1950)

FREDERIC E. CAMP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 6, 1950.

Attorney(s) appearing for the Case

Marvin Lyons, Esq., Sinclair Hatch, Esq., and Charles I. Pierce, Esq., for the petitioner.

Paul P. Lipton, Esq., for the respondent.

Respondent determined gift tax deficiencies in the amounts of $22,867.07 and $6,404.36 for the calendar years 1937 and 1943, respectively.

Petitioner claims overpayments in the amounts of $22,800 gift tax plus $12,996 interest thereon for 1937 and $6,400 gift tax plus $1,344 interest thereon for 1943 which amounts were paid on September 15, 1947, four months after the filing of the petition herein, solely to stop the running of interest. Petitioner also filed waivers...

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