T.C. Memo. 1999-177
UNITED STATES TAX COURT
MAY T. RAKOW, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18975-96. Filed May 27, 1999.
Glen T. Dobosz and Marios N. Karayannis, for petitioner.
Karen P. Wright, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in
petitioner’s Federal gift tax for the 1992 taxable year in the
amount of $170,885. The issue for decision is the fair market
value of stock given by petitioner to her children and
grandchildren.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011