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CRANE v. COMMISSIONER

Docket No. 58086.

16 T.C.M. 12 (1957)

T.C. Memo. 1957-3

Josephine B. Crane v. Commissioner.

United States Tax Court.

Filed January 9, 1957.

Attorney(s) appearing for the Case

Lawrence E. Brinn, Esq., 270 Park Avenue, New York, N. Y., for the petitioner. Sumner Lipsky, Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

Respondent determined a deficiency in the gift tax of the petitioner for the year 1951 in the amount of $1,995.82. This determination followed from respondent's conclusion that two gifts made by petitioner were future interests and as such did not entitle the donor to the two $3,000 exclusions claimed by her.1 The facts have been stipulated.

[Findings of Fact]

In 1951 petitioner...

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