WARDA v. COMMISSIONER

Docket No. 23134-89.

63 T.C.M. 1894 (1992)

T.C. Memo. 1992-43

Ethel M. Warda v. Commissioner.

United States Tax Court.

Filed January 22, 1992.


Attorney(s) appearing for the Case

Peter J. Johnson, 800 Port St., St. Joseph, Mich., and Jay L. Schultz, for the petitioner. James F. Mauro and Tanya M. Marcum, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal gift tax:

                                 Additions to Tax
Tax Period Ending   Deficiency   Sec. 6651(a)(1)

    12/31/68         $ 17,550        $ 4,388
     6/30/79           81,780         20,445
     6/30/80           57,190         14,298
    12/31/82         ...

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