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ESTATE OF BUTSCHER v. COMMISSIONER

Docket No. 1754-73.

34 T.C.M. 982 (1975)

T.C. Memo. 1975-224

Estate of Paul E. Butscher, Deceased, Albuquerque National Bank, Executor v. Commissioner.

United States Tax Court.

Filed July 8, 1975.

Attorney(s) appearing for the Case

Stanley C. Sager, 5200 Cooper, N.E., Albuquerque, N. Mex., for the petitioner. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in the Federal estate tax of petitioner in the amount of $81,721.01. The fair market value of certain ranch land has been resolved by the parties. The only issue for our decision is the date of death fair market value of the Fiesta Lanes Bowling Alley, Albuquerque, New Mexico.

Findings of Fact

Some of the facts have been stipulated. The stipulation...

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