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OUTWIN v. COMMISSIONER

Docket Nos. 1869-77, 1870-77.

76 T.C. 153 (1981)

MARY M. OUTWIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDSON S. OUTWIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 28, 1981.

Attorney(s) appearing for the Case

Richard A. Mullens and Bernard D. Bergreen, for the petitioners.

Alyce C. Halchak, for the respondent.

DAWSON, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal gift tax for the year 1969 as follows:

  Petitioner         Docket No.     Deficiency
  Mary M. Outwin      1869-77      $167,895.09
  Edson S. Outwin     1870-77       167,895.09

The only issue presented for decision is whether certain transfers in trust made by each...

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