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GIBBS v. COMMISSIONER

Docket Nos. 57430, 57431.

18 T.C.M. 178 (1959)

T.C. Memo. 1959-38

Kathleen I. Gibbs v. Commissioner. George W. Gibbs v. Commissioner.

United States Tax Court.

Filed February 27, 1959.

Attorney(s) appearing for the Case

Paul R. Scott, Esq., Ingraham Building, Miami, Fla., and Marshall S. Scott, Esq., for the petitioners. Robert O. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In these two cases (Docket Nos. 57430 and 57431), which are consolidated for hearing and opinion, respondent has determined deficiencies in Federal gift taxes for the year 1951 in the respective amounts of $23,231.25 and $24,131.25. The deficiencies result from respondent's determination that common stock of Gibbs Corporation, the subject matter of the gifts here in question, had a value at the date of gift of $2,500 a share...

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