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MOONEYHAM v. COMMISSIONER

Docket No. 1.5661-89.

61 T.C.M. 2445 (1991)

T.C. Memo. 1991-178

Nancy N. Mooneyham v. Commissioner.

United States Tax Court.

Filed April 17, 1991.

Attorney(s) appearing for the Case

Glenn C. Carpenter and John O. Germino, for the petitioner. Mary E. Wynne, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $59,650 in petitioner's gift tax liability for 1985. The issue for decision is the value of a one-half undivided interest in real property given by petitioner to her brother.

Findings of Fact

Operative Facts

Some of the facts have been stipulated, and the stipulated facts are incorporated in our findings by this reference. Petitioner was...

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