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SWETLAND v. COMMISSIONER

Docket No. 2655-76.

37 T.C.M. 249 (1978)

T.C. Memo. 1978-47

Jean T. Swetland v. Commissioner.

United States Tax Court.

Filed January 31, 1978.

Attorney(s) appearing for the Case

Ralph D. Kovanda, 711 Park Bldg., Cleveland, Ohio, for the petitioner. Buckley D. Sowards, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's gift tax liability as follows:

                                   Addition to tax
  Period ending       Gift Tax   (Sec. 6651(a))1

December 31, 1972 ... $  508.45      $25.42
March 31, 1973 ......  1,839.48        -0-

The sole issue for decision is whether petitioner is entitled to four $3...

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