ESTATE OF CULLISON v. COMMISSIONER

Docket No. 11573-96.

75 T.C.M. 2489 (1998)

T.C. Memo. 1998-216

Estate of Suzanne W. Cullison, Deceased, J. Greg Cullison, Personal Representative v. Commissioner.

United States Tax Court.

Filed June 17, 1998.


Attorney(s) appearing for the Case

James Powers, Phoenix, Ariz., for the petitioner. Rick V. Hosler, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency in Federal gift tax against petitioner for 1989 of $559,435 and a deficiency in Federal estate tax of $506,298.

After concessions, the issues for decision are:

(1) Whether Suzanne W. Cullison (decedent) transferred four parcels of farmland totaling approximately 530 acres to her grandchildren in late 1988, rather than on August 29, 1989. We hold the transfer...

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