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GUEST v. COMMISSIONER

Docket No. 8844-76.

77 T.C. 9 (1981)

WINSTON F. C. GUEST AND LUCY C. GUEST, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 2, 1981.

Attorney(s) appearing for the Case

Don Scott DeAmicis, for the petitioners.

David M. Brandes, for the respondent.

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

     Year                               Deficiency

     1968 ---------------------------   $82,843.65
     1969 ---------------------------   249,982.10
     1970 ---------------------------   229,412.30

Due to concessions of the parties, the only issues remaining for determination are: (1) Whether petitioners made a completed gift...

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