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SPEER v. COMMISSIONER

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.

MEMORANDUM FINDINGS OF FACT AND OPINION

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
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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