ESTATE OF HALL v. COMMISSIONER

Docket No. 8611-71.

34 T.C.M. 648 (1975)

T.C. Memo. 1975-141

Estate of Oakley J. Hall, Deceased, Southern California First National Bank, Executor v. Commissioner.

United States Tax Court.

Filed May 15, 1975.


Attorney(s) appearing for the Case

Jack M. Harrison, 2201 First Nat'l Bank Bldg., San Diego, Calif., and Raymond L. Heidemann, for the petitioner. Melvern Stein, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in Federal estate tax due from petitioner-estate in the amount of $587,953.96. By amendment to his answer respondent seeks additional deficiencies in the amount of $313,836.49. Following certain concessions by the parties, the issues remaining for decision are: (1) The fair market value at the date of decedent's death of...

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