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METCALF v. COMMISSIONER

Docket Nos. 39791, 39792.

12 T.C.M. 1428 (1953)

Houghton P. Metcalf, Petitioner v. Commissioner. Katharine H. Metcalf v. Commissioner.

United States Tax Court.

Entered December 22, 1953.

Attorney(s) appearing for the Case

Thomas R. Wickersham, Esq., and Harold B. Tanner, Esq., 1030 Hospital Trust Building, Providence, R. I., for the petitioners. Joseph Landis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies in gift tax for the calendar year 1949 of $8,087.62 for Houghton P. Metcalf and $6,932.25 for Katharine H. Metcalf.

The question presented is the valuation of 11,000 shares of common stock of the Wanskuck Company, a Rhode Island corporation, and 16 shares of common stock of the Providence Journal Company...

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