1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 1133 (1974)
 

TALLICHET v. COMMISSIONER

Docket Nos. 3783-72, 3785-72.

33 T.C.M. 1133 (1974)

T.C. Memo. 1974-255

Cecilia A. Tallichet v. Commissioner. David C. Tallichet, Jr. v. Commissioner.

United States Tax Court.

Filed September 23, 1974.

Attorney(s) appearing for the Case

George Norman Rasmussen, for the petitioners. Stephen B. Zorick, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

In these consolidated cases, respondent has determined deficiencies in gift tax for 1968 in the amounts of $24,740 in docket No. 3783-72 and $24,740 in docket No. 3785-72. The sole issue for our decision is the value of certain shares of closely-held stock which David and Cecilia Tallichet gave their minor children in August and September 1968.

Findings of Fact

Some of the facts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases