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HOLMAN v. COMMISSIONER

Docket No. 7581-04.

130 T.C. 170 (2008)

THOMAS H. HOLMAN, JR. AND KIM D.L. HOLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed May 27, 2008.

Attorney(s) appearing for the Case

John W. Porter, Stephanie Loomis-Price, and J. Graham Kenney, for petitioners.

Lillian D. Brigman and Richard T. Cummings, for respondent.

HALPERN, Judge:

By separate notices of deficiency (the notices), respondent determined deficiencies in each petitioner's Federal gift tax of $205,473, $8,793, and $16,009 for 1999, 2000, and 2001, respectively. In response to the notices, petitioners jointly filed a single petition. Respondent answered, and, by amendment to answer, he increased by $2,304 and $13 the deficiencies he had determined for each petitioner for 1999 and 2001, respectively.

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