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NEWLIN v. COMMISSIONER

Docket Nos. 64098, 64107, 67766, 67767.

31 T.C. 451 (1958)

J. J. NEWLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RUTH OWEN NEWLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 28, 1958.

Attorney(s) appearing for the Case

Richard E. Williams, Esq., for the petitioners.

Drew R. Tillotson, Esq., for the respondent.

OPINION.

PIERCE, Judge:

Respondent determined deficiencies in gift taxes of the petitioners, as follows:

------------------------------------------------------------------------
Docket |             Petitioner                      | Year | Deficiency
 No.   |                                             |      |
-------|---------------------------------------------|------|-----------
 64098 | J. J. Newlin --------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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