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CARSON v. COMMISSIONER

Docket No. 9638-74.

71 T.C. 252 (1978)

DAVID W. CARSON AND MARJORIE E. CARSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 22, 1978.

Attorney(s) appearing for the Case

Scott I. Asner, for the petitioners.

George T. Morse III, for the respondent.

WILBUR, Judge:

Respondent determined the following deficiencies in, and additions to, the Federal gift taxes of petitioners:

                          Taxable period                 Additions to tax
   Petitioner                 ended       Deficiency  under sec. 6651(a)1

David W. Carson ........    12/31/67        $314.92            - - -
                            12...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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