1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 5 (1984)
 

WARNER v. COMMISSIONER

Docket Nos. 5979-80, 2171-82.

49 T.C.M. 5 (1984)

T.C. Memo. 1984-582

Clinton E. Warner v. Commissioner. Clinton E. Warner, Jr. v. Commissioner.

United States Tax Court.

Filed November 1, 1984.

Attorney(s) appearing for the Case

Robert H. Hishon and M. Celeste Pickron, Two Peachtree St. N.W., Atlanta, Ga., for the petitioner. Roslyn Grand Taylor, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

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

              Gift Tax

  Period Ending    Deficiency

  12-31-67 ......  $12,024.31
  12-31-68 ......    6,194.08
  12-31-69 ......    1,698.75
  12-31-70 ......   11,700.00
   3-31-71 ......   10,544.82
   9-30-71 ......    4,050.00
  12-31-71 ......    1,125.00
   6-30-72 ......    2,990...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases