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BERNAT v. COMMISSIONER

Docket No. 3513-77.

38 T.C.M. 183 (1979)

T.C. Memo. 1979-46

Estate of Meyer B. Berkman, Deceased, Barbara B. Given and Julian Bernat, Joint Independent Executors v. Commissioner.

United States Tax Court.

Filed January 31, 1979.

Attorney(s) appearing for the Case

Julian Bernat, 1424 S.W. National Bank Bldg., El Paso, Tex., for the petitioner. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal estate and gift taxes as follows:

              Estate Tax

  Date of Death         Deficiency

  1/15/74 ............. $45,856.80

               Gift Tax

  Taxable Period        Deficiency

  1968 ................ $14,265.00
  1969 ................   9,810.00
  1970 ................  16,312.08
  1972 1st qtr ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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