ESTATE OF VINSON v. COMMISSIONER

Docket No. 92123.

22 T.C.M. 280 (1963)

T.C. Memo. 1963-70

Estate of S. Glen Vinson, Deceased, Lillian V. Weaver and Stanleigh B. Vinson, Co-Executors v. Commissioner.

United States Tax Court.

Filed March 11, 1963.


Attorney(s) appearing for the Case

M. R. Schlesinger, Esq., 1401 The East Ohio Bldg., Cleveland, Ohio, for the petitioners. Joseph P. Crowe, Esq., and William O. Allen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in the petitioner's estate tax in the amount of $450,866.94.

The sole issue for decision is what was the fair market value of 428.708 acres of land on November 17, 1956.

Findings of Fact

Some of the facts have been stipulated and are hereby found as stipulated.

The decedent S. Glen Vinson died on November 17, 1956. A Federal estate tax...

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