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RABENHORST v. COMMISSIONER

Docket No. 23931-93.

71 T.C.M. 2271 (1996)

T.C. Memo. 1996-92

Doris F. Rabenhorst and Alvin P. Rabenhorst, Sr. v. Commissioner.

United States Tax Court.

Filed February 29, 1996.

Attorney(s) appearing for the Case

Robert R. Casey, Baton Rouge, La., for the petitioners. Joseph Ineich, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent determined a deficiency of $33,833 in each petitioner's Federal gift tax for 1988. The sole issue for decision is the fair market value of certain stock which petitioners gave to their children in 1988.

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein...

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