NAUMOFF v. COMMISSIONER

Docket Nos. 12859-81, 12860-81.

46 T.C.M. 852 (1983)

T.C. Memo. 1983-435

Mary Hull Naumoff v. Commissioner. Alexander V. Naumoff v. Commissioner.

United States Tax Court.

Filed July 25, 1983.


Attorney(s) appearing for the Case

Mitchell A. Naumoff, for the petitioners. Grant A. Wolfe, and Jack E. Prestrud, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies in gift tax liability and additions to tax in these consolidated cases:

__________________________________________________________________________________________
                                                                Addition to Tax I.R.C.
    Docket No.     Taxable Period                Deficiency       Sec. 6651(a)(1)
                    
                    
                    

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