T.C. Memo. 1999-357
UNITED STATES TAX COURT
ESTATE OF ONA E. HENDRICKSON, DECEASED,
DONALD G. HENDRICKSON, PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13527-97. Filed October 25, 1999.
Scott R. Cox and Sheldon G. Gilman, for petitioner.
Russell D. Pinkerton, for respondent.
CONTENTS
Overview of Issues and Conclusions .............. 4
FINDINGS OF FACT ....................... 6
The Hendrickson Family Farm ............... 9
Decedent's Gifts of Family Farm Land ........... 9
Income and Losses From Family Farm Operations ..... 11
Decedent's Share of Investment Income of Garry's Estate;
Value of Coal Mining Rights ............. 14
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Last modified: May 25, 2011