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ESTATE OF KAPLIN v. C.I.R.

No. 82-1842.

748 F.2d 1109 (1984)

ESTATE OF Thomas L. KAPLIN, deceased, Maury I. Kaplin, Executor, and Gertrude F. Kaplin, surviving spouse, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 26, 1984.

Attorney(s) appearing for the Case

Gerald P. Moran (argued), Gressley, Kaplin & Parker, John G. Mattimoe, Toledo, Ohio, for petitioners-appellants.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Michael L. Paup, David English Carmack, John P. Griffin (argued), Tax Div. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MERRITT and MARTIN, Circuit Judges, and WEICK, Senior Circuit Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

The petitioners appeal a decision of the Tax Court upholding a deficiency in their taxes of $379,255 in 1975 and $3,115 in 1976. The Tax Court's decision is reported as Estate of Kaplin v. Commissioner, Tax Ct.Mem.Dec. (P-H) ¶ 82,440 (1982). The petitioners assert in this appeal that: (1) the Tax Court's findings are clearly erroneous; (2) the Tax Court applied the wrong legal standard in valuing certain property; and...

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