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                            Year                   Tax                                
                           1966            $1,639.04                                 
                       1967                 1,843.34                                  
                            1968            2,068.27                                  
                            1969            2,316.72                                  
                            1970            2,221.51                                  
                                           (2,221.51) Tax abated                     
                            1971            2,037.13                                  
                                           (2,037.13) Tax abated                     
                            1972            828.24                                    
                            1973            --                                        
                            1974            --                                        
                            1975            4,905.00                                  
                            1976            370.00                                    
                            1977            116.00                                    
                            1978            160.00                                    
                            1979            --                                        
                            1980            1,445.00                                  
                            1981            1,209.00                                  
                            1982            No return filed                           
                            1983            No return filed                           
                            1984            No return filed                           
                            1985            No refund filed                           
                            1986            No refund filed                           
                            1987            No refund filed                           
                            1988            No refund filed                           
             Petitioner's parents did not file a gift tax return (Form                
             709), or an estate tax return (Form 706), during the period              
             from 1966 through 1994, and neither left a probate estate.               
                  Petitioner and his parents shared a close personal                  
             and financial relationship.  In fact, before he was                      
             married, petitioner gave his mother most of his earnings                 
             and kept only a small allowance.  Through the years,                     
             petitioner and his parents purchased various assets                      
             jointly, including stocks and bonds.                                     
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