HARWOOD v. COMMISSIONER

Docket Nos. 6557-81 — 6561-81.

82 T.C. 239 (1984)

VIRGINIA Z. HARWOOD, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 8, 1984.


Attorney(s) appearing for the Case

Edward B. Simpson and John S. Convery, for the petitioners.

Neal O. Abreu and David L. Denier, for the respondent.


FORRESTER, Judge:

Respondent determined deficiencies in gift taxes for the petitioners in these cases as follows:

                                    For calendar
Docket No.        Petitioner        quarters ended:   Deficiency

 6557-81     Virginia Z. Harwood       3/31/73        $40,787
                                      12/31/76        209,786

 6558-81     Belva Y. Harwood          3/31/73       ...

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