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ESTATE OF BARTBERGER v. COMMISSIONER

Docket No. 36710-85.

54 T.C.M. 1550 (1988)

T.C. Memo. 1988-21

Estate of Martha P. Bartberger, deceased; Frost National Bank, Independent Executor v. Commissioner.

United States Tax Court.

Filed January 19, 1988.

Attorney(s) appearing for the Case

Elwood Cluck, 1100 N.W. Loop 410, San Antonio, Tex., for the petitioner. Barbara Cavanaugh, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $1,465,823.00.

The issues the Court must decide are: (1) whether certain real estate is includible in decedent's estate, (2) if so, the value of that property, (3) whether special use valuation, section 2032A,1 may be used to value other includible real estate, (4) whether...

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