T.C. Memo. 1996-3
UNITED STATES TAX COURT
ELIZABETH B. MILLER, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
ROBERT N. MILLER III, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 23465-93, 23558-93. Filed January 11, 1996.
Ward R. Nyhus, Jr., for petitioners.
Steven M. Roth, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies under section 2501(a)1 in petitioners' Federal gift tax:
1 All section references are to the Internal Revenue Code (Code)
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