Brotzler v. Commissioner
United States Tax Court
Held, under the facts petitioners did not make a completed gift of land to the United States.
1Opinion of the Court
DAVID P. BROTZLER AND ARLISS J. BROTZLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brotzler v. Commissioner
Docket No. 13010-79.
United States Tax Court
T.C. Memo 1982-615; 1982 Tax Ct. Memo LEXIS 129; 44 T.C.M. (CCH) 1478; T.C.M. (RIA) 82615;
October 21, 1982.
Held, under the facts petitioners did not make a completed gift of land to the United States.
Jerrold M. Hartke, for the petitioners.
Sue A. Nelson, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies in petitioners' income taxes as follows:
Year
Deficiency
1975
$6…
2Cases cited14 opinions
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Guest v. CommissionerUnited States Tax Court · 1981
- Estate of Hite v. CommissionerUnited States Tax Court · 1968
- Oehler v. FalstromSupreme Court of Minnesota · 1966
- Greer v. CommissionerUnited States Tax Court · 1978
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