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SATHER v. COMMISSIONER

Docket Nos. 22141-97, 22142-97, 22143-97, 22144-97, 22145-97, 22146-97, 469-98, 470-98, 471-98.

78 T.C.M. 456 (1999)

T.C. Memo. 1999-309

Larry L. Sather, Donor, et al v. Commissioner.

United States Tax Court.

Filed September 17, 1999.

Attorney(s) appearing for the Case

Richard M. Colombik, Schaumburg, Ill., and Mark E. Menacker, for the petitioners.

Donna C. Hansberry, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

These cases are before the Court consolidated for trial, briefing, and opinion. Respondent determined the following deficiencies in gift tax and accuracy-related penalties:

                                                                  Accuracy-related penalty
Donor                                         Year   Deficiency         sec. 6662(a)

Larry...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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