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ESTATE OF HANKINS v. COMMISSIONER

Docket No. 8448-78.

42 T.C.M. 229 (1981)

T.C. Memo. 1981-326

Estate of William Edwin Hankins, George M. Hankins v. Commissioner.

United States Tax Court.

Filed June 24, 1981.

Attorney(s) appearing for the Case

George M. Hankins, pro se, 140 Sac Lane, Virginia Beach, Va. Ronald P. Campbell, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

By letter dated April 18, 1978 respondent has determined a Federal estate tax deficiency of $18,881.98. The issues for our decision are the fair market value of the decedent's farm and whether petitioner is entitled to a deduction under section 2056(a)1 for the value of the farm.

Findings of Fact

Some of the facts have been stipulated and are so found. The...

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