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WILLIAMS v. COMMISSIONER

Docket Nos. 585-72, 586-72.

32 T.C.M. 759 (1973)

T.C. Memo. 1973-154

James R. Williams v. Commissioner. Harriette R. Williams v. Commissioner.

United States Tax Court.

Filed July 12, 1973.

Attorney(s) appearing for the Case

Alan R. Vogeler, 1313 Provident Tower, Cincinnati, Ohio, for the petitioners. Ross E. Springer, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

In these consolidated cases, the Commissioner determined deficiencies in the gift tax liabilities of petitioners James R. Williams and Harriette R. Williams as follows:

                                   Year    Deficiency

  James R. Williams ...........    1966    $8,977.50
                                   1967       194.06
  Harriette R. Williams .......    1966       101.25
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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