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WARD v. COMMISSIONER

Docket No. 30068-83.

87 T.C. 78 (1986)

CHARLES W. WARD AND VIRGINIA P. WARD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 16, 1986.

Attorney(s) appearing for the Case

Joseph D. Edwards, Olin G. Shivers, and Jeffrey M. Dean, for the petitioners.

Francis C. Mucciolo, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal gift taxes as follows:

Petitioner            12/31/78      12/31/79     12/31/80     3/31/81

Charles W. Ward     $201,802.14    $99,276.29    $11,997    $14,920.34
Virginia P. Ward        - - -       39,090.00      9,882     11,271.70

The issues for decision are: (1) Whether Charles W. Ward made a gift to his wife...

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