Legal Opinion
Hillenbrand v. Comm'r
United States Tax Court
Decided December 12, 2002No. 5923-99UnpublishedCited by 3 opinions
1Opinion of the Court
W. AUGUST HILLENBRAND AND NANCY K. HILLENBRAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hillenbrand v. Comm'r
No. 5923-99
United States Tax Court
T.C. Memo 2002-303; 2002 Tax Ct. Memo LEXIS 324; 84 T.C.M. (CCH) 643;
December 12, 2002, Filed
Judgment entered for respondent.
Larry J. Stroble and Jennifer A. Seymour, for petitioners.
Stewart Todd Hittinger, for respondent.
Wells, Thomas B.
WELLS
MEMORANDUM OPINION
WELLS, Chief Judge : Respondent determined deficiencies in petitioners' gift taxes as follows:
Year
W. August Hillenbrand
Nancy K. Hillenbrand
1993
$ 124,613
$ 120,082
1994
19,019
18,329
2Cases cited25 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Hannan v. CommissionerUnited States Tax Court · 1969
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
20 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Zhou v. United StatesUnited States Court of Federal Claims · 2017
- Kupersmit v. Comm'rUnited States Tax Court · 2014
- Zhou v. United StatesCourt of Appeals for the Federal Circuit · 2018