T.C. Memo. 2001-110
UNITED STATES TAX COURT
PATRICIA A. SCHOTT, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
STEPHEN C. SCHOTT, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 469-00, 470-00. Filed May 9, 2001.
Scott A. Bieber, for petitioners.
Catherine M. Thayer, James A. Whitten, and William E.
Bogner, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined Federal gift tax
deficiencies for 1994 in docket No. 469-00 in the amount of
$126,080 and in docket No. 470-00 in the amount of $137,953.
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