Docket No. 18824-93.

72 T.C.M. 324 (1996)

T.C. Memo. 1996-362

O.D. McKee and Estate of Anna Ruth McKee, Deceased, R. Ellsworth McKee and Jack C. McKee, Co-Executors v. Commissioner.

United States Tax Court.

Filed August 7, 1996.

Attorney(s) appearing for the Case

Kirk Snouffer, Chattanoga, Tenn., for the petitioners. Edsel Ford Holman, Jr., for the respondent.



Respondent determined deficiencies in O.D. McKee's gift tax in the amounts of $918,879 and $16,737 for the periods ending December 31, 1988 and 1990, respectively. Respondent determined a deficiency in Anna Ruth McKee's (decedent) gift taxes in the amount of $918,879 for the period ending December 31, 1988. Respondent further determined a deficiency in decedent's estate's Federal estate taxes in the amount of $1,257,057...

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