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HERMELIN v. COMMISSIONER

Docket Nos. 8110-74, 8116-74.

36 T.C.M. 426 (1977)

T.C. Memo. 1977-94

Minette Hermelin v. Commissioner. Victor M. Hermelin v. Commissioner.

United States Tax Court.

Filed March 31, 1977.

Attorney(s) appearing for the Case

Merle L. Silverstein, Jack M. Mazur, Robert D. Grossman, Jr., for the petitioners. James Cannon, Robert P. Edler, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' gift tax liability for the calendar quarter ending June 30, 1971:

  Victor M. Hermelin .......... $105,628.75
  Minette Hermelin ............  100,641.25

The only issue for decision is the fair market value of 42 shares of common stock of K-V Pharmacal Company as of June 2, 1971, the date petitioners transferred the...

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