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MARTIN v. COMMISSIONER

Docket No. 12718-83.

50 T.C.M. 768 (1985)

T.C. Memo. 1985-424

Roy O. Martin, Jr. and Barbara M. Martin v. Commissioner.

United States Tax Court.

Filed August 14, 1985.

Attorney(s) appearing for the Case

Scott P. Crampton and William B. Owens, P. O. Box 330, Alexandria, La. for the petitioners. Diane D. Helfgott and Robert M. Ratchford, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal gift taxes:

           Petitioner Roy O. Martin, Jr.

  Calendar Period Ended                Deficiency

    September 30, 1979 ............... $155,217.15
    June 30, 1980 .................... $ 30,731.40
    September 30, 1980 ............... $ 24,452.35

           Petitioner Barbara M. Martin

  Calendar...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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