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BARTOL v. COMMISSIONER

Docket No. 26538.

11 T.C.M. 527 (1952)

George E. Bartol, Jr. v. Commissioner.

United States Tax Court.

Entered May 29, 1952.

Attorney(s) appearing for the Case

Morse Garwood, Esq., and Shippen Lewis, Esq., for the petitioner. Charles J. Hickey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves gift tax deficiencies of $4,045.02 for 1946 and $4,644.76 for 1947. The sole question involved is the value of shares of stock which petitioner gave his son in those years. Petitioner reported the gifts in his returns at a value of $150.70 per share in 1946 and $150 per share in 1947, while the respondent has determined a value of $250 a share. Some...

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