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CULLERS v. COMMISSIONER

Docket Nos. 52703, 52704.

14 T.C.M. 925 (1955)

T.C. Memo. 1955-228

Frances M. Cullers v. Commissioner. C. H. Cullers v. Commissioner.

United States Tax Court.

Filed August 15, 1955.

Attorney(s) appearing for the Case

Albert F. Hillix, Esq., Bryant Building, Kansas City, Mo., and John E. Park, Esq., for the petitioners. Urban C. Bergbauer, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in gift tax for the calendar year 1950 against Frances M. and C. H. Cullers in the amounts of $2,185.09 and $4,255.65, respectively, and a penalty of $546.27 against Frances M. Cullers for later filing of her 1950 gift tax return. In his petition C. H. Cullers claimed a refund of $1,922.62.

The principal question presented is the value for gift tax purposes of a farm and cattle...

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