United States Tax Court June 29, 1967, Docket Nos. 5865-65, 6295-65 (Messing v. Commissioner)

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United States · · · 29-06-1967

lead-opinion

TaNNENWAld, Judge:

Respondent determined gift tax deficiencies for 1961 in Ithe amounts of $125,029.47 and $56,435.30, respectively, for Morris M. Messing (hereinafter referred to as petitioner) in docket No. 5865-65 and Helen F. Messing, deceased, in docket No. 6295-65.

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