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GRIMES v. COMMISSIONER

Docket Nos. 48733, 48734.

13 T.C.M. 1119 (1954)

T. C. Memo. 1954-219

Elsie P. Grimes v. Commissioner. Estate of Coble E. Grimes, Deceased, Elsie P. Grimes, Executrix v. Commissioner.

United States Tax Court.

Filed December 15, 1954.

Attorney(s) appearing for the Case

Raymond Gittelman, Esq., National Press Building, Washington, D. C., for the petitioners. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in gift tax for 1949 of $2,347.34 against Elsie P. Grimes and $22,761.40 against Coble E. Grimes, Deceased, Elsie P. Grimes, Executrix. The Commissioner determined that Coble had given a 1/3 interest in College Hill Poultry Company, a partnership, to his son, John, and a ½ interest in the same business to his wife, Elsie, and further determined that Elsie had given a 1/3 interest...

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