Legal Opinion
Hess v. Comm'r
United States Tax Court
Decided August 20, 2003No. 10468-01UnpublishedCited by 2 opinions
1Opinion of the Court
JOHANN T. AND JOHANNA HESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hess v. Comm'r
No. 10468-01
United States Tax Court
T.C. Memo 2003-251; 2003 Tax Ct. Memo LEXIS 250; 86 T.C.M. (CCH) 303;
August 20, 2003, Filed
Value of shares of HII stock that were gifted on November 15, 1995, was $ 200,000 per share.
Timothy C. Frautschi and Maureen A. McGinnity, for petitioners.
George W. Bezold and Mark J. Miller, for respondent.
Ruwe, Robert P.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $ 261,950 in petitioner Johann Hess's Federal gift tax…
2Cases cited16 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Garwood Irrigation Co. v. Comm'rUnited States Tax Court · 2004
- James C. Nelson v. CommissionerUnited States Tax Court · 2020