- 4 -
Egypt $112,350
Lanford A 709,488
Lanford B 194,952
Morgan 148,000
Woodward 67,640
Patterson 195,581
1,428,011
(2)(A) If the Court finds that petitioner may use section
2032A(e)(7) to value all of the tracts elected as section 2032A
property, including the timberland, standing timber and
pastureland, with reference to the leases submitted by
petitioner, the parties agree that the values of decedent’s real
estate are as follows:
Egypt $17,977
Lanford A 295,055
Lanford B 186,071
Morgan 148,000
Woodward 17,317
Patterson 164,294
828,714
(B) If the Court finds that petitioner may use section
2032A(e)(7) to value the timberland and standing timber elected
as section 2032A(e)(7) property, but not the pastureland, with
reference to the leases submitted by petitioner, the parties
agree that the values of decedent’s real estate are as follows:
Egypt $17,977
Lanford A 312,495
Landford B 195,045
Morgan 148,000
Woodward 43,955
Patterson 181,609
899,081
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Last modified: May 25, 2011