ESTATE OF YEAGER v. COMMISSIONER

Docket No. 33375-83.

52 T.C.M. 524 (1986)

T.C. Memo. 1986-448

Estate of Richard O. Yeager, Deceased, Jean M. Manning, Executrix v. Commissioner.

United States Tax Court.

Filed September 17, 1986.


Attorney(s) appearing for the Case

E. M. Murray and Matthew W. Stanley, Olympia, Wash., for the petitioner. Robert F. Geraghty, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $115,601. After concessions, the issues for decision are the fair market value of common and Class B preferred stock in Cascade Olympic Corporation on the alternate valuation date of March 3, 1980, and whether certain corporate stock characterized by the Commissioner as community property was the separate property...

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