T.C. Memo. 2001-24
UNITED STATES TAX COURT
DONALD J. JANDA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DOROTHY M. JANDA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5100-99, 5101-99. Filed February 2, 2001.
Larry A. Holle and Terry R. Wittler, for petitioners.
Henry N. Carriger, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: In these consolidated cases, respondent
determined separate gift tax deficiencies of $73,323 against
petitioners Donald J. Janda (Mr. Janda) and Dorothy M. Janda
(Mrs. Janda) for 1992. The issue for decision is the fair market
value of the shares of stock in the St. Edward Management Co.
(the Company) transferred by each petitioner to their children.
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