T.C. Memo. 2000-3 UNITED STATES TAX COURT ESTATE OF WILLIAM BUSCH, DECEASED, MARY DANA, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16441-97. Filed January 5, 2000. Nickolas P. Tooliatos II and Erin Kvistad (specially recognized), for petitioner. Elizabeth L. Groenewegen and Rebecca T. Hill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined that there should be an increase in the reported value of certain real property resulting in a $1,974,500 Federal estate tax deficiency. Petitioner disagrees with respondent’s value determination andPage: 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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