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INGALLS v. COMMISSIONER

Docket No. 148-62.

40 T.C. 751 (1963)

RACHEL H. INGALLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1963.

Attorney(s) appearing for the Case

Frank W. Rogers, Jr., for the petitioner.

Conley G. Wilkerson, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in petitioner's gift tax for the year 1958 in the amount of $10,237.50. A question of the valuation of stock raised by the pleadings has been disposed of by the parties by stipulation, leaving for our decision the following issues:

(1) Is petitioner entitled to deduct in computing her gift tax for 1958 all or any portion of her $30,000 specific...

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