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STREET v. COMMISSIONER

Docket No. 62412.

29 T.C. 428 (1957)

GEORGE M. STREET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1957.

Attorney(s) appearing for the Case

C. Delbert Hosemann, Esq., and Alex J. Brunini, Esq., for the petitioner.

Lester R. Uretz, Esq., for the respondent.

PIERCE, Judge:

The respondent determined a deficiency in the gift tax of the petitioner for the calendar year 1952 in the amount of $990.08.

The sole issue for decision is whether certain gifts in trust of corporate stocks made by the petitioner in 1952 for the primary benefit of six of his grandchildren were gifts of "future interests" or gifts of present interests within the meaning of section 1003 (b) (3...

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