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HAMM v. COMMISSIONER

Docket Nos. 67131, 67132.

20 T.C.M. 1814 (1961)

T.C. Memo. 1961-347

William Hamm, Jr. v. Commissioner. Marie H. Hamm v. Commissioner.

United States Tax Court.

Filed December 28, 1961.

Attorney(s) appearing for the Case

Joseph A. Maun, Esq., 425 Hamm Bldg., Saint Paul, Minn., William R. Busch, Esq., and Lawrence J. Hayes, Esq., for the petitioners. James Booher, Esq., and Thomas A. Steele, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in gift tax against the petitioners for the year 1953, as follows:

  Docket No.                Petitioner            Deficiency

  67132    William Hamm, Jr. ..................    $313,787.29
  67131    Marie H. Hamm (wife of William) ....     212,603.96

Also, in his amended answers to the petitions herein, the respondent asserted claims...

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