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ESTATE OF VAK v. COMMISSIONER

Docket No. 15676-89.

62 T.C.M. 942 (1991)

T.C. Memo. 1991-503

Estate of Joseph A. Vak, Deceased, Joseph R. Vak, Personal Representative v. Commissioner.

United States Tax Court.

Filed October 2, 1991.

Attorney(s) appearing for the Case

Guy, G. Curtis, 610 Broadway, Imperial, Neb., for the petitioner. Mark S. Heroux, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal gift tax of Joseph A. Vak (now deceased) for the calendar year 1985 in the amount of $278,300 and an addition to tax pursuant to section 66601 for a valuation understatement in the amount of $83,490. The issues for decision are: (1) When was the transfer of property by Joseph A. Vak complete for gift tax purposes; (2) what was the property which...

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