1. Home
  2. Browse Decisions
  3. F.3d
  4. 433 F.3d
  5. 433 F.3d 1044 (2006)
 

SENDA v. C.I.R.

No. 05-1118.

433 F.3d 1044 (2006)

Mark W. SENDA and Michele Senda, Appellants, v. COMMISSIONER OF INTERNAL REVENUE Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: January 6, 2006.

Attorney(s) appearing for the Case

Daniel V. Conlisk, argued, St. Louis, MO (James R. Dankenbring and James R. Loranger, on the brief), for petitioners.

Bethany B. Hauser, argued, U.S. Dept. of Justice, Tax Division, Washington, DC (Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., on the brief), for respondent.

Before MELLOY, BEAM, and BENTON, Circuit Judges.

BENTON, Circuit Judge.

Mark W. Senda and his wife, Michele Senda, received a notice from the Commissioner of Internal Revenue for deficiencies in gift tax. Reviewing their petition, the tax court1 found deficiencies of $185,572 for 1998 and $276,321 for 1999. See Senda v. Comm'r, 2004 WL 1551275 (T.C. Memo.2004-160) (U.S.Tax Ct.,2004). The Sendas appeal under Section 7482 of the Internal Revenue Code. This court affirms.

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