1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 81 T.C.M.
  5. 81 T.C.M. 1425 (2001)
 

WALL v. COMMISSIONER

Docket Nos. 1590-98, 1850-98.

81 T.C.M. 1425 (2001)

T.C. Memo. 2001-75

John E. Wall v. Commissioner. Joanne Wall v. Commissioner.

United States Tax Court.

Filed March 27, 2001.

Attorney(s) appearing for the Case

Rex A. Guest and Melvin L. Katten, for the petitioners.

Michael F. O'Donnell and George W. Bezold, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined a $73,789 deficiency in petitioner John E. Wall's gift tax for calendar 1992. Respondent also determined a $73,789 deficiency in the 1992 gift tax of Mr. Wall's spouse, petitioner Joanne Wall. Mrs. Wall is a party to these consolidated cases solely because petitioners elected to treat Mrs. Wall as the donor of one-half of the gifts Mr. Wall made during 1992. See sec. 2513.

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