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CRANE v. COMMISSIONER

Docket Nos. 4784-65, 4785-65.

49 T.C. 85 (1967)

DOROTHY V. CRANE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DONALD V. CRANE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 17, 1967.

Attorney(s) appearing for the Case

Paul R. Hodgson, for the petitioners.

G. Phil Harney, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency in gift tax for the petitioner Donald V. Crane of $258.48 for the calendar year 1954 and an addition to the tax under section 6651(a) of the Internal Revenue Code of 19541 of $64.62. By amended answer, the respondent increased for 1954 the deficiency for Donald V. Crane to the total amount of $398.15 and the addition to the tax to the total amount of $99.54. For the calendar...

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