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GEORGIA KETTEMAN TRUST v. COMMISSIONER

Docket No. 7936-81.

86 T.C. 91 (1986)

CTUW GEORGIA KETTEMAN HOLLINGSWORTH, GEORGIA L. KETTEMAN TESTAMENTARY TRUST FBO JOHN M. AND JEAN B. REINEKE, S. PRESTON WILLIAMS, ESTATE OF JOHN M. REINEKE, JEAN B. REINEKE, WILLIAM K. HOLLINGSWORTH, AND NORMA L. HOLLINGSWORTH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 28, 1986.

Attorney(s) appearing for the Case

Thomas E. King, Thomas E. Carew, and V. Edwin Stall for the petitioners.

Michael L. Boman and James E. Cannon, for the respondent.

SWIFT, Judge:

In separate notices of deficiency dated January 22, 1981, respondent determined a deficiency for 1967 in the Federal gift tax liability of Mrs. Georgia L. Ketteman (Mrs. Ketteman), deceased, in the amount of $458,126.25, and an addition to tax under section 6651(a)(1)1 in the amount of $114,531.56. By amendment to his answer, respondent reduced the amount of Mrs. Ketteman's Federal gift tax deficiency to $149,743.75...

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