United States Tax Court, 1998

Kukin v. Comm'r

Kukin v. Comm'r
United States Tax Court · Decided June 8, 1998
1998 Tax Ct. Memo LEXIS 466
Kukin v. Comm'r

Opinion

DORIS KUKIN Donor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Kukin v. Comm'r
Docket No. 15050-97
United States Tax Court
1998 Tax Ct. Memo LEXIS 466;
June 8, 1998, Filed
*466 Counsel for Petitioner: JEFFREY H. SCHECHTER, COLE, SCHOTZ, MEISEL, ET AL., Hackensack, NJ.
WILLIAM F. HALLEY, Assistant District Counsel, Newark, New Jersey.
James S. Halpern, Judge

James S. Halpern

DECISION

Pursuant to the agreement of the parties in this case, it is

ORDERED and DECIDED: That there is no deficiency in gift tax due from, nor overpayment due to the petitioner for taxable year 1993.

* * * * * * *

It is hereby stipulated that the Corut may enter the foregoing decision.

STUART L. BROWN

Chief Counsel

Internal Revenue Service

Dated: 5/25/98

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