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GOLDSTEIN v. COMMISSIONER

Docket Nos. 53136, 56173.

26 T.C. 506 (1956)

CELIA GOLDSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 12, 1956.

Attorney(s) appearing for the Case

Joseph Shefner, Esq., for the petitioner.

Claude R. Sanders, Esq., for the respondent.

Respondent determined deficiencies in gift tax of petitioner as follows:

Year                                              Deficiency

1950 ------------------------------------------      $748.99
1951 ------------------------------------------       736.98

The questions for decision are whether certain gifts of shares of stock made by petitioner in 1950 and 1951 in trust for the benefit of three of her children were gifts of future...

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