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VALUE BASED ON APPRAISAL, COPY
WHICH IS ATTACHED
1 LOT; PALMER STREET BUILDING $250,000
FRANKLIN, N.C. VALUE BASED ON
APPRAISAL, COPY WHICH IS ATTACHED
3 ACRES; ROAD 1314; FRANKLIN, N.C. $17,520
VALUE BASED ON CURRENT YEAR
COUNTY APPRAISAL
3 ACRES; CARSON PROPERTY; ROAD 1315 $17,520
FRANKLIN, N.C. VALUE BASED ON
CURRENT YEAR COUNTY APPRAISAL
2.25 ACRES; ROAD 1164; FRANKLIN, N.C. $10,260
VALUE BASED ON CURRENT YEAR
COUNTY APPRAISAL.
The Form 706 filed on behalf of the Estate of James R. Rickman
includes a statement that his entire estate passed to decedent
(Doris L. Rickman) outright.
The Form 706 filed on behalf of petitioner includes a
Schedule A identical in all respects to the Schedule A included
with the Form 706 filed on behalf of the Estate of James R.
Rickman. Line 4 on the Form 706 filed on behalf of petitioner,
relating to the amount of adjusted taxable gifts, is blank.
On May 20, 1994, respondent issued a notice of deficiency
addressed to the Estate of Doris L. Rickman, Deceased, Doris K.
Rickman, in care of T. Scott Tufts, petitioner's counsel. The
notice of deficiency sets forth respondent's determination of a
deficiency in petitioner's Federal estate tax in the amount of
$190,785. There is no dispute that the notice of deficiency
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Last modified: May 25, 2011