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RODERICK v. COMMISSIONER

Docket Nos. 2190-69, 2191-69.

57 T.C. 108 (1971)

OLGA B. RODERICK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT DORRANCE D. RODERICK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 18, 1971.

Attorney(s) appearing for the Case

Richard H. Feuille, for the petitioners.

Daniel A. Taylor, Jr., for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in the Federal gift taxes of each petitioner for the calendar years 1965 and 1966 in the amounts of $5,400 and $5,499.65, respectively. Respondent has made concessions, and the only issue for decision is whether transfers made in 1965 and 1966 to trusts created for the benefit of petitioners' grandchildren were gifts of future interests or gifts of present interests within the meaning of section 2503(b...

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