Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent has determined a deficiency in petitioner's gift tax for the calendar year 1950 in the amount of $34,821.59. The only issue to be determined is whether certain transfers of stock were made by petitioner to her children for an adequate and full consideration in money or money's worth. Another issue presented by the pleadings, relating to the value of the stock when transferred, has been stipulated...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.