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ESTATE OF MUHAMMAD v. COMMISSIONER

Docket Nos. 11978-79, 12033-79.

59 T.C.M. 478 (1990)

T.C. Memo. 1990-211

Estate of Elijah Muhammad, Deceased, Emanuel Muhammad, Administrator v. Commissioner.

United States Tax Court.

Filed April 25, 1990.

Attorney(s) appearing for the Case

Rufus Cook, 1331 S. Michigan Ave., Chicago, Ill., for the petitioner. William T. Derick, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

In docket No. 12033-79, respondent determined deficiencies in and additions to federal gift taxes due from petitioner as follows:

Quarter                          Addition to Tax
Ending             Deficiency  Section 6651(a)(1)1

9/30/74 ........  $130,800.00      $32,700.00
3/31/75 ........    52,147.50       13,036.88
<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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