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STRECK v. COMMISSIONER

Docket No. 5070-80.

44 T.C.M. 437 (1982)

T.C. Memo. 1982-391

Frederick Streck v. Commissioner.

United States Tax Court.

Filed July 13, 1982.

Attorney(s) appearing for the Case

Eugene J. Steiner, for the petitioner. Bradford A. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency of $8,241.93 in petitioner's Federal gift tax for the calendar quarter ended September 30, 1975. We must determine whether petitioner made completed gifts of life insurance proceeds to his daughters on July 31, 1975.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioner, Frederick Streck, resided...

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