JENNINGS v. COMMISSIONER

Docket No. 2062-75.

35 T.C.M. 688 (1976)

T.C. Memo. 1976-152

Estate of Emilie K. Jennings, Deceased, Muriel J. Feeney Executrix, v. Commissioner.

United States Tax Court.

Filed May 18, 1976.


Attorney(s) appearing for the Case

Gregory C. Willis and John P. Chiota, City Trust Company Bldg., Bridgeport, Conn. 06603, for the petitioner. Justin S. Holden, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $265,607.86 in petitioner's Federal estate tax. Other issues having been settled by the parties, the only issue remaining for decision is the value, as of the date of decedent's death, of a tract of unimproved real estate located in Westport, Connecticut.

Findings of Fact

Decedent, Emilie K. Jennings, a resident of Westport, Connecticut, died...

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