T.C. Memo. 2000-191 UNITED STATES TAX COURT ESTATE OF EMILY F. KLAUSS, DECEASED, JOHN G. KLAUSS, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5578-97. Filed June 27, 2000. Wayne R. Mathis, for petitioner. Gerald L. Brantley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined a deficiency in petitioner’s estate tax of $1,801,053. After concessions, the sole issue for decision is whether the fair market value of 184 shares of Green Light Chemical Co., Inc., owned by Emily F. Klauss (decedent) on February 1, 1993,Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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