Warner v. Commissioner

CLINTON E. WARNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CLINTON E. WARNER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Warner v. Commissioner

Docket Nos. 5979-80, 2171-82.

United States Tax Court

T.C. Memo 1984-582; 1984 Tax Ct. Memo LEXIS 90; 49 T.C.M. (CCH) 5; T.C.M. (RIA) 84582;

November 1, 1984.

Robert H. Hishon and M. Celeste Pickron, for the petitioner.

Roslyn Grand Taylor, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioner's Federal gift and income taxes as follows:

Gift Tax

Period…