T.C. Memo. 1996-92
UNITED STATES TAX COURT
DORIS F. RABENHORST AND ALVIN P. RABENHORST, SR., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23931-93. Filed February 29, 1996.
Robert R. Casey, for petitioners.
Joseph Ineich, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency of
$33,833 in each petitioner’s Federal gift tax for 1988. The sole
issue for decision is the fair market value of certain stock
which petitioners gave to their children in 1988.
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