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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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