T.C. Memo. 2006-34
UNITED STATES TAX COURT
ESTATE OF LORRAINE C. DISBROW, DECEASED,
MARTHA D. JOHNSON, EXECUTRIX, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 6739-04. Filed February 28, 2006.
Terrence E. Smolev, for petitioner.
Marie E. Small, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
a $426,377.57 deficiency that respondent determined in the
Federal estate tax pertaining to the Estate of Lorraine C.
Disbrow, Deceased (decedent’s estate). Following concessions, we
decide whether the fair market value of the residence (residence)
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