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KNOTT v. COMMISSIONER

Docket Nos. 2783-86, 2784-86.

55 T.C.M. 424 (1988)

T.C. Memo. 1988-120

Henry J. Knott v. Commissioner. Marion I. Knott v. Commissioner.

United States Tax Court.

Filed March 21, 1988.

Attorney(s) appearing for the Case

Theodore W. Hirsch, 36 S. Charles St., Baltimore, Md., and Nathan Braverman, for the petitioners. Robert A. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in gift tax for the calendar quarter ended March 31, 1976, and additions to tax as follows:


                                                       Section 6651(a)1  Section 6653(a)
    Petitioner               Docket No.   Deficiency   
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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