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PERKINS v. COMMISSIONER

Docket Nos. 56544, 56545.

27 T.C. 601 (1956)

GEORGE W. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LINN M. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 26, 1956.

Attorney(s) appearing for the Case

Stanley M. Moffat, Esq., for the petitioners.

Emil Sebetic, Esq., for the respondent.

OPINION.

RAUM, Judge:

Respondent has determined deficiencies in the gift tax of the petitioners as follows:

                                                 George W.    Linn M.
Year                                              Perkins     Perkins

1951 -----------------------------------------   $2,107.69   $2,092.43
1952 -----------------------------------------    2,803.31    2,871.73
1953 --...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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