T.C. Memo. 2000-53
UNITED STATES TAX COURT
ESTATE OF EILEEN KERR STEVENS, DECEASED,
DAMON R. STEVENS, EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22643-97. Filed February 18, 2000.
David W. Hettig and Michael E. Klingler, for petitioner.
Steven Walker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency in
petitioner’s Federal estate tax in the amount of $114,722. The
deficiency arose in connection with the valuation of undivided
interests in real property held by decedent’s estate. The
parties have settled some issues, including the fair market value
of two of the three properties at issue. The remaining issues we
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