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O'KEEFE v. COMMISSIONER

Docket Nos. 80364, 80365.

20 T.C.M. 310 (1961)

T.C. Memo. 1961-59

James C. O'Keefe and Ruth O'Keefe v. Commissioner. J. Barry O'Keefe and Bette O'Keefe v. Commissioner.

United States Tax Court.

Filed February 28, 1961.

Attorney(s) appearing for the Case

John N. Vander Vries, Esq., and Walter F. Mehrlich, Esq., 111 W. Monroe St., Chicago, Ill., for the petitioners. Erving Sodos, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the calendar year 1954 as follows:

                                 Docket
                                   No.   Deficiency

  James C. and Ruth O'Keefe..    80364    $2,162.78
  J. Barry and Bette O'Keefe..   80365     3,017.82

The sole issue presented is whether the transfer of life insurance policies having...

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