DAANEN v. COMMISSIONER

Docket Nos. 3033-69, 3034-69, 4669-69, 4677-69.

30 T.C.M. 286 (1971)

T.C. Memo. 1971-69

Evelyn M. Daanen, et al. v. Commissioner.

United States Tax Court.

Filed April 13, 1971.


Attorney(s) appearing for the Case

Robert E. Nelson and Donald L. Gabel, Columbus Bldg., Green Bay, Wis., for the petitioners. Alan B. Shidler, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Four cases have been consolidated herein due to common issues. Respondent has determined deficiencies in gift tax for taxable year 1966 of $7,056.55 for each of petitioners Evelyn M. Daanen and the Estate of Sylvester Daanen, $4,353.80 with respect to Thomas H. Lutsey and $4,127.19 with respect to Bernice Lutsey.

The primary issue to be decided in all of the cases before us is the amount of the...

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