T.C. Memo. 1999-145
UNITED STATES TAX COURT
ESTATE OF LUCILLE M. HORSTMEIER, DECEASED, MARY E. SCOTT,
EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19908-96. Filed April 30, 1999.
David E. Alms, for petitioner.
William T. Derick, for respondent.
MEMORANDUM OPINION
GALE, Judge: Respondent determined a deficiency in Federal
estate tax in the amount of $208,380.
The sole issue for decision1 is whether 50 percent or 100
percent of the value of certain real property referred to as the
1 The parties filed a stipulation of settled issues
resolving the remaining issues.
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