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 and
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