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McMANUS v. COMMISSIONER

Docket No. 4841-78.

40 T.C.M. 866 (1980)

T.C. Memo. 1980-296

Marguerite E. McManus v. Commissioner.

United States Tax Court.

Filed August 5, 1980.

Attorney(s) appearing for the Case

Louis M. Zavac, 915 Spitzer Bldg., Toledo, Ohio, for the petitioner. William F. Hammack, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in gift tax as follows:

  Quarter Ended         Deficiency

    12-31-73 ..........  $  165
     3-31-74 ..........   3,765
    12-31-75 ..........   6,975

The sole issue for decision is whether gifts in trust made to various donees were gifts of a present interest entitling petitioner to section 2503(b)1 gift tax...

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