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ESTATE OF ARCHER v. COMMISSIONER

Docket No. 12011-78.

47 T.C.M. 1027 (1984)

T.C. Memo. 1984-57

Estate of Mark E. Archer, Deceased, American Fletcher National Bank and Trust Company of Indianapolis, Executor v. Commissioner.

United States Tax Court.

Filed February 2, 1984.

Attorney(s) appearing for the Case

David J. Allen, Robert C. Hagemier, and Christopher A. Smith, Indianapolis, Ind., for petitioner. Deborah M. Gehring, for respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $17,538.24. After a concession by respondent, the issue for decision is whether petitioner made a valid election under section 20321 to value petitioner's assets as of the alternate valuation date.2

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