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BARNES v. COMMISSIONER

Docket Nos. 13850-96, 13851-96, 13852-96, 13856-96, 13857-96, 13896-96, 14049-96, 14050-96.

76 T.C.M. 881 (1998)

T.C. Memo. 1998-413

Louise B. Barnes, Donor, et al. v. Commissioner.

United States Tax Court.

Filed November 17, 1998.

Attorney(s) appearing for the Case

David D. Aughtry, Atlanta, Ga., and David W. Siegal, for the petitioners. Eric B. Jorgensen and Amy Campbell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies in petitioners' gift tax for 1992 as follows:

Taxpayer                                                          Docket number   Deficiency

Louise Barnes .................................................     13850-96       $169,039
John M. Barnes ................................................     13851-96        169,143
Edwin L...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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