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ESTATE OF DOROTHY COOKSON v. COMMISSIONER

Docket No. 3828-64.

24 T.C.M. 1776 (1965)

T.C. Memo. 1965-319

Estate of Dorothy Cookson, Deceased, Harold W. Cookson, Robert A. Cookson and David E. Cookson, Executors v. Commissioner.

United States Tax Court.

Filed December 14, 1965.

Attorney(s) appearing for the Case

John H. Eldridge, Russ Bldg., San Francisco, Calif., for the petitioners. Sheldon M. Sisson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined a deficiency in petitioners' gift tax for the taxable year 1959 in the amount of $14,692.50. The only issue for decision is the fair market value of 81/3 shares of common stock of The Cookson Company on April 1, 1959, the date the stock was given as a gift to David E. Cookson by his mother, Dorothy Cookson.

Findings of Fact

Some of the facts have been stipulated...

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