Docket Nos. 6626-94, 6627-94, 6628-94.

72 T.C.M. 125 (1996)

T.C. Memo. 1996-323

Lynnda Speer, Donor, et al. v. Commissioner.

United States Tax Court.

Filed July 16, 1996.

Attorney(s) appearing for the Case

Michael David Annis, Tampa, Fla., Jeffrey M. Dean, John H. Rains III, James A. Bruton III, John D. Cline, and Ari S. Zymelman, for the petitioners. Francis C. Mucciolo and Stephen R. Takeuchi, for the respondent.


RUWE, Judge:

Respondent determined deficiencies in petitioners' Federal income and gift taxes and additions to tax as follows:

               Lynnda Speer, Donor
        Gift tax—docket No. 6626-94

Year ...............................   Deficiency

1990 ...............................    $625,702

                               Roy M. and Lynnda L. Speer

Let's get started


Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases