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MICHAEL W. v. COMMISSIONER

Dkt. Nos. 2728-03, 3054-03, 3553-03, 1212-04.

91 T.C.M. 1132 (2006)

T.C. Memo. 2006-96

Michael W. and Caroline P. Huber, et al., Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

May 9, 2006.

Attorney(s) appearing for the Case

Arthur D. Sederbaum, Walter Luers, Stephen P. Younger and Catherine G. Schmidt, for petitioners.

Joseph Boylan, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

This case concerns the proper amounts of gift tax that petitioners, Michael W. and Caroline P. Huber, Tabitha A. Huber, and Hans A. and Laurel D. Huber, should pay under section 25012 on gifts of stock in the J.M. Huber Corp. (Huber) that they reported on their Forms 709, United States Gift Tax Return, during the period 1997 through 2000. Huber stock was not publicly traded...

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