1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 1046 (1997)
 

EISENBERG v. COMMISSIONER

Docket No. 17267-95.

74 T.C.M. 1046 (1997)

T.C. Memo. 1997-483

Irene Eisenberg v. Commissioner.

United States Tax Court.

Filed October 27, 1997.

Attorney(s) appearing for the Case

Martin A. Stoll, for the petitioner. Drita Tonuzi, for the respondent.

MEMORANDUM OPINION

HAMBLEN, Judge:

This matter is before the Court on the parties' cross-motions for summary judgment pursuant to Rule 121.1 Both parties submitted memoranda in support of their respective positions.

Respondent determined deficiencies in petitioner's Federal gift taxes for the taxable years 1991, 1992, and 1993 in the amounts of $20,157.99, $38,257.15, and $3,319.55, respectively. The deficiencies are...

Let's get started

Leagle.com

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