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 the
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