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CRAIG v. COMMISSIONER

Docket No. 2824-70.

30 T.C.M. 1098 (1971)

T.C. Memo. 1971-254

Mary Ethel Craig v. Commissioner.

United States Tax Court.

Filed September 30, 1971.

Attorney(s) appearing for the Case

Jack B. Robertson, 600 East 11th St., Kansas City, Mo., for the petitioner. Wayne A. Smith, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's gift tax for the calendar years 1966 and 1967 in the amounts of $1,297.23 and $1,524.16, respectively.

The issues for decision are:

(1) Whether under the provisions of section 2503(c) of the Internal Revenue Code of 19541 gifts in trust for the benefit of petitioner's minor grandchildren were gifts of

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