T.C. Memo. 2000-51
UNITED STATES TAX COURT
ESTATE OF ETTA H. WEINBERG, DECEASED, MELLON BANK, DONALD
H. HERMAN AND LOUISE W. ALBERT, EXECUTORS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5076-97. Filed February 15, 2000.
Steven T. Stern and David J. Ackerman, for petitioners.
Alan S. Kline, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined a deficiency
of $760,515 in the Federal estate tax of the estate of
Mrs. Etta H. Weinberg, herein referred to as the decedent.
After concessions by the parties, the sole issue for
decision is the fair market value of a limited partnership
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