T.C. Memo. 2002-303
UNITED STATES TAX COURT
W. AUGUST HILLENBRAND AND NANCY K. HILLENBRAND, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5923-99. Filed December 12, 2002.
Larry J. Stroble and Jennifer A. Seymour, for petitioners.
Stewart Todd Hittinger, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: Respondent determined deficiencies in
petitioners’ gift taxes as follows:
Year W. August Hillenbrand Nancy K. Hillenbrand
1993 $124,613 $120,082
1994 19,019 18,329
1995 56,085 55,838
The issue to be decided is whether the Court has
jurisdiction to decide whether the deficiencies for the years in
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