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BUCKLEY v. COMMISSIONER

Docket Nos. 9321-79, 9322-79.

42 T.C.M. 1592 (1981)

T.C. Memo. 1981-638

Margo A. Buckley (Donor) v. Commissioner. Estate of William E. Buckley v. Commissioner.

United States Tax Court.

Filed October 29, 1981.

Attorney(s) appearing for the Case

G. Wells Anderson, 14 Centre St., Concord, N.H., for the petitioners. Maureen T. O'Brien, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency of $35,122.36 in respect of the Estate of William E. Buckley and a gift tax deficiency as well as a section 6651(a)(1) addition to tax against Margo A. Buckley for the calendar quarter ending December 31, 1974, in the respective amounts of $34,537.50 and $8,634.38. As a result of concessions, the remaining issues are as follows: (1) whether transfers of real property by...

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