Whittell

Appellant brought this suit to recover from the appellee, collector of internal revenue, $5,094.79, alleged to have been an overpayment of taxes on account of a gift of corporation stock made by her to her son, George Whittell,, Jr., in 1924. Upon a trial below without a jury, her complaint was dismissed.

Appellant is the widow, and George Whit-tell, Jr., is the only surviving child, of George Whittell, Sr., who died testate in the city of San Francisco in March, 1922. By the terms of decedent’s will, half of his estate was devised to the widow and half to the son; but all of it being community property, it was decided in the probate proceedings that only one-half thereof was subject to testamentary disposition, with the result that three-fourths were distributed to appellant and one-fourth' to her son. Prior to the distribution, the mother and son, being of the opinion that it would be best to hold the property together, mutually agreed to organize a corporation to which they would convey their several interests in consideration of the issuance to them in corresponding proportions of the capital stock. Accordingly, in June, 1924, they caused such a corporation to he organized…