T.C. Memo. 1996-156
UNITED STATES TAX COURT
ESTATE OF RUTH J. CASEY, DECEASED, FIRST INTERSTATE
BANK OF NEVADA, SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19512-94. Filed March 27, 1996.
Casey W. Vlautin, for petitioner.
Paul L. Dixon, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $716,355 deficiency
in petitioner’s Federal estate tax. The parties have agreed to
the fair market value of certain property included in the estate
before the application of any discount, but they disagree about
the amount of any such discount.
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