KENNEDY v. COMMISSIONER

Docket No. 33349-83.

51 T.C.M. 232 (1986)

T.C. Memo. 1986-3

Pearl M. Kennedy v. Commissioner.

United States Tax Court.

Filed January 2, 1986.


Attorney(s) appearing for the Case

Franklin M. Hartzell, Williams Bldg., P.O. Box 70, Carthage, Ill., and Thomas W. O'Neal, for the petitioner. Matthew J. Fritz, for the respondent.


Memorandum Opinion

WILLIAMS, Judge*:

The Commissioner determined a deficiency of $10,528 in gift tax for petitioner's calendar quarter ended June 30, 1979. The sole issue presented to the Court for decision is whether petitioner's disclaimer of an undivided one-half interest in property that she had held with her husband jointly with the right of survivorship was a transfer subject to the Federal gift tax. All the facts have...

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