1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 1117 (1961)
 

WATERMAN v. COMMISSIONER

Docket No. 80892.

20 T.C.M. 1117 (1961)

T.C. Memo. 1961-225

Celia Waterman v. Commissioner.

United States Tax Court.

Filed August 10, 1961.

Attorney(s) appearing for the Case

Thomas J. McManus, Esq., Union Trust Bldg., Pittsburgh, Pa., and Kenneth P. Simon, Esq., for the petitioner. Leo A. Burgoyne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in gift tax for 1955 in the amount of $13,484.02. The sole question presented is the fair market value of the shares on the date of the gift.

Findings of Fact

Some of the facts have been stipulated and are incorporated herein by reference.

Petitioner is a resident of Pittsburgh, Pennsylvania.

On September 29, 1955, petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases