1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 81 T.C.M.
  5. 81 T.C.M. 1600 (2001)
 

SCHOTT v. COMMISSIONER

Docket Nos. 469-00, 470-00.

81 T.C.M. 1600 (2001)

T.C. Memo. 2001-110

Patricia A. Schott v. Commissioner. Stephen C. Schott v. Commissioner.

United States Tax Court.

Filed May 9, 2001.

Attorney(s) appearing for the Case

Scott A. Bieber, Chicago, Illinois, for the petitioners.

Catherine M. Thayer, James A. Whitten, and William E. Bogner, for the respondent.

MEMORANDUM OPINION

COHEN, Judge:

Respondent determined Federal gift tax deficiencies for 1994 in Docket No. 469-00 in the amount of $126,080 and in Docket No. 470-00 in the amount of $137,953.

The issue for decision in these consolidated cases is whether a successor annuity interest of a spouse in a retained two-life annuity is a qualified interest that is subject to valuation pursuant to section 2702. Unless otherwise indicated, all section references...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases