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CRUMMEY v. COMMISSIONER

Docket Nos. 4908-64, 4909-64.

25 T.C.M. 772 (1966)

T.C. Memo. 1966-144

D. Clifford Crummey v. Commissioner. Ethel Elizabeth Crummey v. Commissioner.

United States Tax Court.

Filed June 24, 1966.

Attorney(s) appearing for the Case

Lee M. Galloway, for the petitioners. Harry M. Asch, for the respondent.

Memorandum Opinion

WITHEY, Judge:

The respondent determined deficiencies in petitioners' gift tax for the years and in the amounts as follows:

                                     Docket
                                       No.         Year    Deficiency

  D. Clifford Crummey .............  4908-64       1962    $ 760.90
                                                   1963    1,167.87
  Ethel Elizabeth Crummey .........  4909-64  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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