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REINFELD v. COMMISSIONER

Docket Nos. 52657, 52658.

14 T.C.M. 1326 (1955)

T.C. Memo. 1955-335

Saul Reinfeld v. Commissioner. Evelyn Reinfeld v. Commissioner.

United States Tax Court.

Filed December 30, 1955.

Attorney(s) appearing for the Case

Saul A. Cohn, C. P. A., 744 Broad Street, Newark, N. J., for the petitioners. John J. Hopkins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

The respondent determined deficiencies in gift taxes of the petitioners as follows:

  Saul Reinfeld
   Year                     Tax     Deficiency

   1950 ................    Gift     $913.58
   1951 ................    Gift      899.72

  Evelyn Reinfeld
   Year                     Tax     Deficiency

   1950 ................    Gift     $708.62
   1951 ................    Gift...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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