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ESTATE OF LEVINE v. COMMISSIONER

Docket Nos. 487-72, 488-72.

63 T.C. 136 (1974)

ESTATE OF DAVID H. LEVINE, DECEASED, JACOB PAUL LEVINE AND RICHARD L. LEVINE, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LILLIAN K. LEVINE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 13, 1974.

Attorney(s) appearing for the Case

Robert J. Mauceri, for the petitioners.

John O. Tannenbaum, for the respondent.

OPINION

IRWIN, Judge:

In these consolidated proceedings respondent determined the following deficiencies in the gift tax due from petitioners:

        Docket
        No.                      Year     Deficiency

        487-72 -------------     1968     $1,026.31
        488-72 -------------     1968        160.72

The sole issue for our determination is whether petitioners are entitled to the...

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