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DICKMAN v. COMMISSIONER

Docket Nos. 13156-78, 13173-78.

41 T.C.M. 620 (1980)

T.C. Memo. 1980-575

Esther C. Dickman v. Commissioner. Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner.

United States Tax Court.

Filed December 30, 1980.

Attorney(s) appearing for the Case

Frank P. Riggs and Guy S. Emerich, for the petitioners. Roger D. Osburn, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal gift taxes as follows:

                            Deficiency
                    Estate of
  Taxable           Paul B.      Esther C.
  Period            Dickman      Dickman

  1971  1st qtr.   $  712.04    $  706.97
        2d  qtr.    1,432.03     1,437.11
        3d  qtr.    1,258.24     1,256.37
        4th qtr.   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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