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KRAFT v. COMMISSIONER

Docket Nos. 3018-68, 3019-68.

28 T.C.M. 1213 (1969)

T.C. Memo. 1969-232

Renee Z. Kraft v. Commissioner. Alvin A. Kraft v. Commissioner.

United States Tax Court.

Filed November 3, 1969.

Attorney(s) appearing for the Case

T. Robert Verkouteren, for the petitioners. Louis F. Nicharot, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined gift tax deficiencies with respect to each petitioner in the amount of $1,108.68 for 1963 and $1,379.81 for 1964.

These cases were heard together and have been consolidated for the purpose of briefs and opinion. The sole issue is whether transfers of stock by Alvin in trust for petitioners' children constituted effective gifts which thereby rendered...

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