ESTATE OF ALVIN THALHEIMER v. COMMISSIONER

Docket Nos. 5684-69, 1661-70.

36 T.C.M. 212 (1977)

T.C. Memo. 1977-49

Estate of Alvin Thalheimer, Ruth B. Rosenberg, Surviving Executrix v. Commissioner. Estate of Henrietta G. Blaustein, Hilda K. Blaustein and Ruth B. Rosenberg, Surviving Executrices v. Commissioner.

United States Tax Court.

Filed February 28, 1977.


Attorney(s) appearing for the Case

John S. McDaniel, Jr., 915 Blaustein Bldg., One North Charles, Baltimore, Md. Lawrence A. Kaufman and Walter J. Rockler, for the petitioners. Arnold E. Kaufman, for the respondent.


Second Supplemental Memorandum Findings of Fact and Opinion

GOFFE, Judge:

On January 11, 1977, we filed our Supplemental Memorandum Findings of Fact and Opinion (T.C. Memo. 1977-3) in which we attempted to carry out the mandate of the United States Court of Appeals for the Fourth Circuit. That mandate required us to consider a matter not previously presented to us; i.e., whether a duplication existed in the valuation...

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