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ESTATE OF WALKER v. COMMISSIONER

Docket No. 30439-81.

52 T.C.M. 731 (1986)

T.C. Memo. 1986-501

Estate of Della Walker van Loben Sels, Deceased, Wellington S. Henderson, Sr. and Brooks Walker, Co-executors v. Commissioner.

United States Tax Court.

Filed October 2, 1986.

Attorney(s) appearing for the Case

Hart H. Spiegel, Thomas A. Welch, and Robert C. Livsey, One Market Plaza, San Francisco, Calif., for the petitioner. G.J. Beaudoin, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In his statutory notice respondent determined a deficiency of $2,446,0961 in the Federal estate tax due from the Estate of Della Walker van Loben Sels. After numerous concessions, the issues for decision are:

(1) The fair market value of certain undivided minority interests in timberlands held by the decedent on the date of her death; and

(2) Whether certain...

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