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ELLIS v. COMMISSIONR OF INTERNAL REVENUE

Docket No. 5170-66.

51 T.C. 182 (1968)

DWIGHT W. ELLIS, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 28, 1968.

Attorney(s) appearing for the Case

Morris K. McClintock, for the petitioner.

Joel Gerber, for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's 1963 gift tax in the amount of $4,468.48. Subsequently, petitioner claimed an overpayment of gift tax in the amount of $19,495.47, in addition to denying the amount of the gift tax determined by the Commissioner. The only question for our determination is whether petitioner made a gift to the "Viola Ellis Trust" during 1963 and if so, the amount...

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