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ESTATE OF BUCHHOLTZ v. COMMISSIONER

Docket No. 748-76.

70 T.C. 814 (1978)

ESTATE OF WALTER M. BUCHHOLTZ, ROBERT J. BUCHHOLTZ, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 5, 1978.

Attorney(s) appearing for the Case

Peter John Brevorka, for the petitioner.

David R. Smith, for the respondent.

OPINION

TANNENWALD, Judge:

The dispute herein involves the Rule 155 computation mandated by the Court's opinion (T.C. Memo. 1977-396). The principal issue before the Court is whether U. S. Treasury Bonds, included in decedent's gross estate, should be valued at par to the extent of the interest on an estate tax deficiency. Both parties agree that such bonds are eligible under section 63121

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