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FLEMING v. COMMISSIONER

Docket No. 27529.

10 T.C.M. 764 (1951)

Lamar Fleming, Jr. v. Commissioner.

United States Tax Court.

Entered August 10, 1951.

Attorney(s) appearing for the Case

John C. White, Esq., 838 Transportation Bldg., Washington, D. C., for the petitioner. J. Frost Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's gift tax for the year 1946 of $103,645.07. The Commissioner in his deficiency notice explained the deficiency as follows:

"The proposed deficiency results from the following adjustments:

   SCHEDULE A                         Tentatively
                        Returned      Determined
  Item 1 ...........   $750,000.00    $879,375.00
  Item...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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