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TURMAN v. COMMISSIONER

Docket No. 81268.

35 T.C. 1123 (1961)

ZILLAH MAE TURMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1961.

Attorney(s) appearing for the Case

Frank B. Appleman, Esq., for the petitioner.

John D. Laflin, Esq., for the respondent.

OPINION.

WITHEY, Judge:

The Commissioner has determined a deficiency in the petitioner's gift tax for the year 1955 in the amount of $11,239.14.

The only issue presented for determination is the correctness of the respondent's action in determining that the petitioner made a taxable gift of $71,231.09 during 1955.

All of the facts have been stipulated and are so found.

The petitioner resides in Fort Worth, Texas, and filed...

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