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O'REILLY v. COMMISSIONER

Docket Nos. 16353-89, 16354-89.

95 T.C. 646 (1990)

CHARLES H. O'REILLY, SR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALMA M. O'REILLY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 26, 1990.

Attorney(s) appearing for the Case

James F. McLeod and Vincent Tyndall, for the petitioners.

Michael L. Boman, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' gift taxes:


    Petitioner                    Year          Deficiency

    Charles H. O'Reilly, Sr.      1985           $17,732
                                  1986             1,484
    Alma M. O'Reilly              1985            16,280
                                  1986...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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