Matthews v. Commissioner

CARLA C. MATTHEWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Matthews v. Commissioner

Docket No. 22211-81

United States Tax Court

T.C. Memo 1989-3; 1989 Tax Ct. Memo LEXIS 3; 56 T.C.M. (CCH) 992; T.C.M. (RIA) 89003;

January 4, 1989

Richard D. Allen, Jesse L. Burke III, and Johannes R. Krahmer, for the petitioner.

James P. Clancy, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined a deficiency in petitioner's Federal gift tax for 1970 in the amount of $ 33,159.62. In this proceeding, petitioner claims an overpayment of Federal gift…