T.C. Memo. 2003-84
UNITED STATES TAX COURT
ESTATE OF DORA HALDER, DECEASED,
ANITA HALDER MACDOUGALL, EXECUTRIX, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5018-01. Filed March 25, 2003.
Robert D. Whoriskey, for petitioner.
Monica E. Koch, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on the
estate’s motion for entry of decision. The issue for decision is
whether the parties reached a basis of settlement with regard to
the value of decedent’s interest in the Halder MacDougall
Investment Co. (the limited partnership) as of the date of death.
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