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ESTATE OF NOLAND v. COMMISSIONER

Docket Nos. 29191-81, 29192-81.

47 T.C.M. 1640 (1984)

T.C. Memo. 1984-209

Estate of Augusta C. Noland, deceased, Mildred N. Peake, Executrix v. Commissioner.

United States Tax Court.

Filed April 24, 1984.

Attorney(s) appearing for the Case

Lee C. Bradley, Jr., for the petitioner. Jillena A. Warner, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

The respondent determined that in Docket Number 29192-81 there was a deficiency in the gift tax due from Augusta C. Noland, deceased, for the year 1973 in the amount of $34,067.75 and that in Docket Number 29191-81 there was a deficiency in the estate tax due from the Estate of Augusta C. Noland in the amount of $13,062.26. The cases have been consolidated for trial, briefing, and opinion. The issues...

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