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ESTATE OF BLANKENBECKLER v. COMMISSIONER

Docket No. 11099-80.

46 T.C.M. 245 (1983)

T.C. Memo. 1983-294

Estate of Anna Blankenbeckler, Deceased, Hans P.N. Gammel, Legal Representative v. Commissioner.

United States Tax Court.

Filed May 25, 1983.

Attorney(s) appearing for the Case

V. Leon Austin, for the petitioner. Ana G. Cummings, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $12,738 in petitioner's Federal estate tax. In an amendment to his answer respondent has claimed an increased estate tax deficiency in the amount of $7,805.57.

At issue is the fair market value on November 4, 1976, of the decedent's undivided interest in 46.37 acres of land and improvements located in Travis County...

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