HACKL v. COMMISSIONER

Docket Nos. 6921-00, 6922-00.

118 T.C. 279 (2002)

118 T.C. No. 14

CHRISTINE M. HACKL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALBERT J. HACKL, SR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 2002.


Attorney(s) appearing for the Case

Barton T. Sprunger and Mark J. Richards, for petitioners.

Russell D. Pinkerton, for respondent.


OPINION

NIMS, Judge:

By separate statutory notices, respondent determined a deficiency in the 1996 Federal gift tax liability of petitioner Christine M. Hackl (Christine Hackl) in the amount of $309,866 and in the 1996 Federal gift tax liability of petitioner Albert J. Hackl, Sr. (A.J. Hackl), in the amount of $309,950. Petitioners each timely filed for redetermination by this Court, and, due to an identity of issues, the cases were consolidated for...

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