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ESTATE OF STOCKSTROM v. COMMISSIONER

Docket No. 18681.

14 T.C. 652 (1950)

ESTATE OF LOUIS STOCKSTROM, DECEASED, ARTHUR STOCKSTROM, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 20, 1950.

Attorney(s) appearing for the Case

Chase Morsey, Esq., for the petitioner.

Frank M. Cavanaugh, Esq., for the respondent.

The respondent determined a deficiency in gift tax against petitioner for the year 1938 in the amount of $5,191.87 and a penalty for failure to file a gift tax return for that year in the amount of $1,297.97.

The questions presented are:

(1) In arriving at the petitioner's gift tax liability for the year 1938, did the Commissioner err in his determination that gifts to trusts created by Louis Stockstrom on January...

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