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To reflect concessions and the foregoing,
Decision will be entered
under Rule 155.
4(...continued)
Estate of Stern v. IRS, 81 AFTR 2d 98-501, 98-1 USTC par. 60,299,
at 84,372 (S.D. Ind. 1998):
It should be noted that Judge Deiter is a greatly
respected and long experienced probate judge. This
court can presume that Judge Deiter was well familiar
with the reasonable costs of assisted living care in
the central Indiana area at the time of the hearing
and, thus, he implicitly found the value of Mrs.
Muegge’s claim to be appropriate. This court can also
presume that Judge Dieter was well aware of the impact
of allowing such a claim on the taxable value of the
estate. Such issues are involved in probated estates
on a daily basis.
However, in light of our conclusion, we need not decide
petitioners’ contention that collateral estoppel or res judicata
applies.
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