1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 143 (1952)
 

SHARP v. COMMISSIONER

Docket No. 26604.

11 T.C.M. 143 (1952)

Vernon Sharp, Jr. v. Commissioner.

United States Tax Court.

Entered February 19, 1952.

Attorney(s) appearing for the Case

Lawrence B. Howard, Esq., 700 American Trust Bldg., Nashville, Tenn., for the petitioner. Frederick T. Carney, Esq., and S. Earl Heilman, 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 $4,027.50. The deficiency is due to one adjustment which the Commissioner has made to the net gifts disclosed on the gift tax return which petitioner filed for the year 1946. That adjustment was: "Add: Stocks — Schedule A of return Item 1 $40,000.00." That adjustment is explained in the deficiency notice as follows:

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases