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ESTATE OF OBERING v. COMMISSIONER

Docket Nos. 7727-78, 4778-79.

49 T.C.M. 1563 (1985)

T.C. Memo. 1985-253

Estate of Ernest A. Obering, Helen Bailey Obering, Executrix v. Commissioner. Helen Bailey Obering v. Commissioner.

United States Tax Court.

Filed May 28, 1985.

Attorney(s) appearing for the Case

Stanley L. Drexler, Michael J. Abramovitz, Kathryn A. Tistinic, and Sam L. Leopold, 210 University Boulevard, Denver, Colo., for the petitioners. Mark H. Howard and Glen D. Wilkinson, for the respondent.

Supplemental Memorandum Opinion

DAWSON, Chief Judge:

The current dispute between the parties involves what amounts should be taken into account in arriving at the correct computation for entry of decision pursuant to Rule 155.1 Our opinion in this case, which was filed on August 1, 1984 (T.C. Memo. 1984-407), concerned the fair market value of certain shares of stock of Warrior Oil Company...

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