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ROSENTHAL v. COMMISSIONER

Docket No. 28414.

17 T.C. 1047 (1951)

PAUL ROSENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 27, 1951.

Attorney(s) appearing for the Case

Henry Epstein, Esq., for the petitioner.

Michael Waris, Jr., Esq., for the respondent.

In this case there is involved gift tax for the years 1944 and 1946. Deficiencies were determined, and petitioner claims overpayments, as follows:

                                                            Overpayments
                                             Deficiencies     claimed

1944 -------------------------------------     $64,814.66     $32,057.90
1946 -------------------------------------      39,848.36     160.212.00
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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