1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 86 T.C.M.
  5. 86 T.C.M. 303 (2003)
 

HESS v. COMMISSIONER

Docket No. 10468-01.

86 T.C.M. 303 (2003)

T.C. Memo. 2003-251

Johann T. and Johanna Hess v. Commissioner.

United States Tax Court.

Filed August 20, 2003.

Attorney(s) appearing for the Case

Timothy C. Frautschi and Maureen A. McGinnity, for the petitioners.

George W. Bezold and Mark J. Miller, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge.

Respondent determined a deficiency of $261,950 in petitioner Johann Hess's Federal gift tax for taxable year 1995. Respondent also determined a deficiency of $261,950 in petitioner Johanna Hess's Federal gift tax for taxable year 1995. The issue for decision is the fair market value under section 25011 of 10 shares of stock...

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