Legal Opinion
Naumoff v. Commissioner
United States Tax Court
Decided July 25, 1983No. Docket Nos. 12859-81, 12860-81Unpublished
1Opinion of the Court
MARY HULL NAUMOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALEXANDER V. NAUMOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Naumoff v. Commissioner
Docket Nos. 12859-81, 12860-81.
United States Tax Court
T.C. Memo 1983-435; 1983 Tax Ct. Memo LEXIS 364; 46 T.C.M. (CCH) 852; T.C.M. (RIA) 83435;
July 25, 1983.
Mitchell A. Naumoff, for the petitioners.
Grant A. Wolfe, and Jack E. Prestrud, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge: Respondent determined the following deficiencies in gift tax liability and additions to tax in…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Kieckhefer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Stifel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
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