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MERRITT v. COMMISSIONER

Docket Nos. 54563-54565.

29 T.C. 149 (1957)

MARJORIE M. MERRITT ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1957.

Attorney(s) appearing for the Case

Benjamin Wiener, Esq., and Elias Rosenzweig, Esq., for the petitioners.

John M. Doukas, Esq., for the respondent.

The Commissioner determined deficiencies in gift tax and additions to tax for failure to file gift tax returns for 1932 as follows:

-------------------------------------------------------------------------------
                     Petitioner                      | Deficiency | Addition to
                                                     |            |     tax
-----------------------------------------------------|------------|------------
Marjorie M....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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