T.C. Memo. 1997-392 UNITED STATES TAX COURT ESTATE OF GEORGE A. LEHMANN, DECEASED, WALTER G. KEALY, JR. PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1282-96. Filed August 26, 1997. James M. Kefauver and Lawrence L. Bell, for petitioner. Warren P. Simonsen and Susan T. Mosley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAMBLEN, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $266,970. Petitioner is the Estate of George A. Lehmann (decedent). The issue for decision is whether petitioner correctly valued thePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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