1. Home
  2. Browse Decisions
  3. T.C.
  4. 80 T.C.
  5. 80 T.C. 478 (1983)
 

ESTATE OF GAWNE v. COMMISSIONER

Docket No. 13172-81.

80 T.C. 478 (1983)

ESTATE OF JAMES O. GAWNE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 3, 1983.

Attorney(s) appearing for the Case

Ronald D. Aucutt and John M. Bixler, for the petitioner.

Warren P. Simonsen and Carolyn M. Parr, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $2,039 in petitioner's Federal estate tax. The sole issue for decision is whether under section 2010(c)1 the decedent's unified credit should be reduced because decedent consented under section 2513 to use part of his section 2521 specific exemption for a gift made by his wife between September 8, 1976, and January 1, 1977.

This case was fully stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases