Legal Opinion
Ritland v. Commissioner
United States Tax Court
Decided July 21, 1986No. Docket No. 23521-82Unpublished
1Opinion of the Court
LLOYD M. RITLAND AND ELEANOR A. RITLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ritland v. Commissioner
Docket No. 23521-82.
United States Tax Court
T.C. Memo 1986-298; 1986 Tax Ct. Memo LEXIS 311; 51 T.C.M. (CCH) 1458; T.C.M. (RIA) 86298;
July 21, 1986.
Robert L. Huffer, for the petitioners.
Rogelio A. Villageliu, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined the following deficiencies in petitioners' Federal gift taxes:
Quarter Ended
Deficiency
December 31, 1979
$2,049.92
March 31, 1980
10,619.04
At issue is whether the annual…
2Cases cited11 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Calder v. CommissionerUnited States Tax Court · 1985
- Brown v. CommissionerUnited States Tax Court · 1958
6 more not listed; retrieve them via the Exa API.