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BROWN v. COMMISSIONER

Docket No. 66013.

30 T.C. 831 (1958)

FRANCES CARROLL BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.

Attorney(s) appearing for the Case

George D. Hubbard, Esq., for the petitioner.

Charles P. Dugan, Esq., for the respondent.

The Commissioner determined a deficiency in gift tax for the year 1953 in the amount of $4,141.34. The deficiency is based on two adjustments, only one of which is in issue. The adjustment in issue is the respondent's disallowance of four $3,000 exclusions claimed for certain transfers in trust on the ground that the transfers were of future interests within the meaning of section 1003 (b), I. R. C. 1939.1

FINDINGS OF FACT.

A...

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