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ESTATE OF MOSHER v. COMMISSIONER

Docket No. 18283-84.

54 T.C.M. 1578 (1988)

T.C. Memo. 1988-24

Estate of Bertha B. Mosher, Deceased, Jay M. Mosher, Jr., and Arlene M. Siemers, Co-Executors v. Commissioner.

United States Tax Court.

Filed January 21, 1988.

Attorney(s) appearing for the Case

Thomas R. Beirne, 90 Maple Ave., White Plains, N.Y., for the petitioner. Arthur J. Gonzalez, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency of $49,722 in the Federal estate tax of the Estate of Bertha B. Mosher. By amended answer, dated September 5, 1984, respondent increased the deficiency to $55,369.26. After concessions, the issues for decision are the date of death values of properties and stock in a closely-held corporation held by decedent. For convenience, we have combined the findings of fact with...

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