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ESTATE OF CAMPBELL v. COMMISSIONER

Docket No. 7896-70.

59 T.C. 133 (1972)

ESTATE OF MARTHA K. CAMPBELL, DECEASED, DONOR, LILLIAN S. CAMPBELL, ADMINISTRATRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 24, 1972.

Attorney(s) appearing for the Case

Edward M. Dooley, for the petitioner.

Christopher D. Rhodes, for the respondent.

BRUCE, Judge:

The Commissioner determined a deficiency in the gift tax of Martha K. Campbell for the year 1965 in the amount of $20,016.27 and an addition to tax under section 6651(a)(1)1 of $5,004.07. Petitioner is the administratrix of the Estate of Martha K. Campbell. The sole issue is whether Martha Campbell made a gift to her son George when she transferred to him an interest in the partnership T.H. Campbell & Bros. for...

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