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GROSS v. COMMISSIONER

Docket Nos. 4460-97, 4469-97.

78 T.C.M. 201 (1999)

T.C. Memo. 1999-254

Walter L. Gross, Jr., and Barbara H. Gross v. Commissioner. Calvin C. Linnemann and Patricia G. Linnemann v. Commissioner.

United States Tax Court.

Filed July 29, 1999.

Attorney(s) appearing for the Case

James J. Ryan, Cincinnati, Ohio, and Gerald J. Rapien, for the petitioners. Robin Herrell and Matthew Fritz, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

These cases have been consolidated for trial, briefing, and opinion. By notices of deficiency dated December 16, 1996, respondent determined deficiencies in Federal gift taxes as follows:

Docket
Number                                  Petitioner                 Year   Deficiency

1460-97   Walter L. Gross, Jr ..................................   1992...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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