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ESTATE OF CLAPP v. COMMISSIONER

Docket No. 18993-80.

47 T.C.M. 504 (1983)

T.C. Memo. 1983-721

Estate of Katherine Logan Clapp, deceased, Harvey R. Clapp III, Personal Representative v. Commissioner.

United States Tax Court.

Filed December 5, 1983.

Attorney(s) appearing for the Case

Harvey R. Clapp III, pro se, 1800 Mercantile Bank & Trust Bldg., Baltimore, Md. John F. Dean, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $104,753.82 in petitioner's estate tax. After concessions by the parties, it remains for us to determine the October 16, 1976 fair market value of three tracts of Illinois farmland.

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

Katherine Logan Clapp died on October 16, 1976. Harvey R. Clapp...

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