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COHEN v. COMMISSIONER

Docket No. 7174-87.

92 T.C. 1039 (1989)

EILEEN D. COHEN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 15, 1989.

Attorney(s) appearing for the Case

Phillip H. Martin and Michael J. McDonnell, for the petitioner.

John C. Schmittdiel, for the respondent.

OPINION

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioner's Federal gift tax in the following taxable periods and amounts:

Calendar period ending                           Deficiency

Sept. 30, 1980 ................................   $15,599
Dec. 31, 1980 .................................    19,782
Mar. 31, 1981 .................................    20,515...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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