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ESTATE OF MURPHY v. COMMISSIONER

Docket Nos. 34828-34831.

13 T.C.M. 17 (1954)

Estate of Charles D. Murphy (Deceased), Donor, E. B. McDaniel, Jr., Special Administrator, Ad Colligendum, et al. v. Commissioner.

United States Tax Court.

January 14, 1954.

Attorney(s) appearing for the Case

Lawrence Dumas, Jr., Esq., and M. C. O'Neal, Esq., for the petitioners. S. J. Levison, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined the following deficiencies and penalty in the gift taxes of Charles D. Murphy, now deceased:

                                 25% Penalty for
                                Failure to Timely
                                   File Return
                                 (Sections 1018,
  Year              Deficiency     3612(d)(1))
  1945 ...........  $4,755.00       $1,188...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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