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MINAHAN v. COMMISSIONER

Docket Nos. 3146-85-3148-85, 3203-85-3205-85.

88 T.C. 516 (1987)

VICTOR I. MINAHAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 5, 1987.

Attorney(s) appearing for the Case

Thomas J. Phillips and Roger C. Minahan, for the petitioners.

Sheldon M. Kay and Nelson Shafer, for the respondent.

OPINION

CHABOT, Judge:

Respondent determined deficiencies in Federal gift tax against petitioners for the calendar quarter ended September 30, 1981, in the following amounts:

Docket No.         Petitioner                           Deficiency

 3146-85    Victor I. Minahan                      $882,737.74
 3147-85    Marilee Minahan                         882,737.93
 3148-85    Estate of Mary M. Walter, deceased...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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