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ESTATE OF KAPLIN v. COMMISSIONER

Docket Nos. 16118-79, 16119-79.

53 T.C.M. 1323 (1987)

T.C. Memo. 1987-337

Estate of Thomas L. Kaplin, Deceased, Maury I. Kaplin, Executor and Gertrude F. Kaplin, Surviving Spouse v. Commissioner. Gertrude F. Kaplin v. Commissioner.

United States Tax Court.

Filed July 9, 1987.

Attorney(s) appearing for the Case

Gerald P. Moran and John G. Mattimoe, Four Seagate, Toledo, Ohio, for the petitioners. Richard S. Bloom, for the respondent.

Memorandum Opinion

NIMS, Judge:

This matter is before the Court on remand from the Sixth Circuit Court of Appeals. Estate of Kaplin v. Commissioner, 815 F.2d 32 (6th Cir. 1987), revg. [Dec. 43,017(M)] T.C. Memo. 1986-167. We are directed to consider the tax-assessed value of certain real estate (the Plaza Hotel) in determining its fair market value on December 30, 1975, the date...

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