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ESTATE OF HORNE v. COMMISSIONER

Docket No. 3399-80.

78 T.C. 728 (1982)

ESTATE OF ADA E. VAN HORNE, DECEASED, ROBERT L. FARMER AND RICHARD R. COLE, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 26, 1982.

Attorney(s) appearing for the Case

Robert L. Weaver, for the petitioners.

Irene S. Carroll, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined an estate tax deficiency of $448,828.66 in respect of the Estate of Ada E. Van Horne. Following several concessions by the estate (sometimes referred to as petitioner), two issues remain: (1) Whether, in valuing an undisputed claim of a life interest against the estate for purposes of the deduction under section 2053(a)(3), I.R.C. 1954, the Commissioner properly...

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