T.C. Memo. 1998-114
UNITED STATES TAX COURT
CHARLES C. DOCKERY, DONOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14915-96. Filed March 19, 1998.
Philip Cook, Michelle Henkel, and Timothy J. Peaden, for
petitioner.
Willie Fortenberry, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined that petitioner has
gift tax deficiencies of $3,189 for 1992 and $512,073 for 1993.
The issues for decision are:
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