CHAMBERS v. COMMISSIONER

Docket Nos. 10188-83, 10189-83, 10190-83, 10191-83.

87 T.C. 225 (1986)

ROBERT W. CHAMBERS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1986.


Attorney(s) appearing for the Case

Richard L. Braunstein, Bernard J. Long, Jr., Albert H. Turkus, Joyce T. Gwadz, and Stuart A. Sheldon, for the petitioners.

Sara M. Coe, for the respondent.


OPINION

STERRETT, Chief Judge:

These consolidated cases are before the Court on petitioners' motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

In his statutory notices of deficiency dated February 3, 1983, respondent determined deficiencies in petitioners' Federal gift taxes as follows:

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