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RITLAND v. COMMISSIONER

Docket No. 23521-82.

51 T.C.M. 1458 (1986)

T.C. Memo. 1986-298

Lloyd M. Ritland and Eleanor A. Ritland v. Commissioner.

United States Tax Court.

Filed July 21, 1986.

Attorney(s) appearing for the Case

Robert L. Huffer, 622 Broad St., Story City, Iowa, for the petitioners. Rogelio A. Villageliu, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in petitioners' Federal gift taxes:

    Quarter Ended    Deficiency

  December 31, 1979  $  2,049.92
  March 31, 1980       10,619.04

At issue is whether the annual gift tax exclusions (totaling $30,000 on each of the gift tax returns filed by petitioners for the calendar quarters in question) should be disallowed...

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