Legal Opinion
Swetland v. Commissioner
United States Tax Court
Decided January 31, 1978No. Docket No. 2655-76UnpublishedCited by 3 opinions
1Opinion of the Court
JEAN T. SWETLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Swetland v. Commissioner
Docket No. 2655-76.
United States Tax Court
T.C. Memo 1978-47; 1978 Tax Ct. Memo LEXIS 468; 37 T.C.M. (CCH) 249; T.C.M. (RIA) 780047;
January 31, 1978, Filed
Ralph D. Kovanda, for the petitioner.
Buckley D. Sowards, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined deficiencies in petitioner's gift tax liability as follows:
Addition
to tax
Period ending
Gift tax
(Sec. 6651(a)) 1
December 31, 1972
$ 508.45
$25.42
March 31, 1973
1,839.48
0
The sole issue…
2Cases cited21 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Fischer v. CommissionerUnited States Tax Court · 1968
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Berzon v. CommissionerUnited States Tax Court · 1975
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- O'Reilly v. CommissionerUnited States Tax Court · 1990
- O'Reilly v. CommissionerUnited States Tax Court · 1990
- Ritland v. CommissionerUnited States Tax Court · 1986