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BALLARD v. C.I.R.

No. 87-2641.

854 F.2d 185 (1988)

Eleanor M. BALLARD, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 28, 1988.

Attorney(s) appearing for the Case

Lawrence A. Jegen, III, Indianapolis, Ind., for plaintiff-appellant.

Barbara I. Hodges, Chief Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WOOD, Jr., and KANNE, Circuit Judges and REYNOLDS, Senior Circuit Judge.

KANNE, Circuit Judge.

The Commissioner of the Internal Revenue Service assessed gift taxes against Eleanor M. Ballard and imposed a penalty for the late filing of her gift tax return. The taxpayer appealed to the tax court which upheld the imposition of the tax as well as the penalty. We reverse.

Mrs. Ballard entered into a Contract for Conditional Sale of Real Estate with her three children on June 23, 1981. Under the terms of the contract, the children each...

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