T.C. Memo. 2000-12
UNITED STATES TAX COURT
ESTATE OF BEATRICE ELLEN JONES DUNN, DECEASED,
JESSE L. DUNN, III, INDEPENDENT EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2312-95. Filed January 12, 2000.
David C. Allie and Walter B. Thurmond, for petitioner.
Richard T. Cummings, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in
petitioner’s Federal estate tax of $238,515.05, which by
subsequent amendment to the answer was increased to $1,100,000.
After concessions, the sole issue remaining for decision is the
fair market value of 492,610 shares of stock in Dunn Equipment,
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