T.C. Memo. 2006-140
UNITED STATES TAX COURT
ESTATE OF JOHN L. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J.
SAMUEL BAIRD, CO-EXECUTORS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF SARAH W. BAIRD, DECEASED, ELLEN B. KIRKLAND AND J.
SAMUEL BAIRD, CO-EXECUTORS, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 8656-99, 8657-99. Filed July 5, 2006.
William T.F. Dykes, for petitioners.
Wanda M. Cohen, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
GERBER, Judge: This is the third opinion to be issued in
these related cases. In the first opinion, we decided a
valuation question with respect to property in each estate.
Estate of Baird v. Commissioner, T.C. Memo. 2001-258 (Estate of
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