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CARR v. COMMISSIONER

Docket No. 607-81.

49 T.C.M. 507 (1985)

T.C. Memo. 1985-19

Jack D. Carr and Louise G. Carr v. Commissioner.

United States Tax Court.

Filed January 10, 1985.

Attorney(s) appearing for the Case

James M. Tingle, James P. O'Neal, 2026 Second Avenue North, Birmingham, Ala., for the petitioners. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $21,708.45 in the Federal gift tax of each petitioner for the calendar quarter ending December 31, 1976. The issue is the value of certain stock in a closely held corporation.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation and attached exhibits are incorporated herein by reference.

Petitioners...

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