1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 60 (1985)
 

ESTATE OF WATTS v. COMMISSIONER

Docket No. 27005-82.

51 T.C.M. 60 (1985)

T.C. Memo. 1985-595

Estate of Martha B. Watts, William Hubert Lindsey, Jr., Executor v. Commissioner.

United States Tax Court.

Filed December 9, 1985.

Attorney(s) appearing for the Case

E. Michael Masinter and Howard O. Hunter, for the petitioner. Bettie N. Ricca, for the respondent.

Memorandum Findings of Fact and Opinion.

CLAPP, Judge:

Respondent determined a deficiency of $12,236,100.06 in petitioner's Federal estate tax. After concessions, the issues for our decision are: (1) the fair market value of the decedent's 15 percent partnership interest in Rosboro Lumber Co., as of December 7, 1978; (2) whether accrued interest on a certificate of deposit should have been included in the decedent's gross estate.

Findings of Fact...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases