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Petitioner Year2 Deficiency
Elizabeth B. Miller 1989 $31,500
Robert N. Miller III3 1989 31,500
The issues remaining for decision in these cases are:
(1) Was each of the two $50,000 transfers that petitioner
Elizabeth B. Miller4 made during 1982 to her son Stephen Miller a
transfer by gift for purposes of section 2501(a)? We hold that
it was.
(2) Was the $100,000 transfer that petitioner Elizabeth B.
Miller made during 1982 to her son Robert N. Miller IV a transfer
by gift for purposes of section 2501(a)?5 We hold that it was.
1(...continued)
in effect for the years relevant to the transactions at issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
2 By virtue of the operation of the unified credit under sec.
2505, respondent determined deficiencies for 1989 even though the
basis for those deficiencies relates to transfers made during
1982.
3 Respondent's determinations against petitioner Robert N.
Miller III, who is and was during the years relevant to the
transactions at issue the spouse of petitioner Elizabeth B.
Miller, result solely from his being treated as having made gifts
by operation of sec. 2513(a)(1). Under that section, a gift by
one spouse to a third person is treated as made one-half by that
spouse and one-half by the spouse of that spouse, provided that
both spouses have consented to such treatment as provided in sec.
2513(a)(2) and (b).
4 Hereinafter, references to petitioner are to Elizabeth B.
Miller.
5 Petitioner issued a $100,000 check to Robert N. Miller IV on
Oct. 4, 1982. That check was not presented for payment until
January 1983. Petitioners do not claim, and respondent does not
(continued...)
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