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PLEET v. COMMISSIONER

Docket No. 22911.

17 T.C. 77 (1951)

GILBERT PLEET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 27, 1951.

Attorney(s) appearing for the Case

Edward N. Polisher, Esq., for the petitioner.

William H. Best, Jr., Esq., for the respondent.

OPINION.

TIETJENS, Judge:

Respondent determined a deficiency of $7,737.73 in petitioner's gift tax for the calendar year 1945 from which determination petitioner appeals.

The petitioner assigns error in respondent's disallowance of a claimed specific exemption of $30,000 for the year 1945 and determination of net gifts in the amount of $50,732.18 for preceding years in ascertaining the total net gifts for the purpose of computing 1945 gift...

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