1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 56 T.C.M.
  5. 56 T.C.M. 1594 (1989)
 

ESTATE OF YOULE v. COMMISSIONER

Docket No. 8811-87.

56 T.C.M. 1594 (1989)

T.C. Memo. 1989-138

Estate of George W. Youle, Deceased, Paul B. Youle, Executor v. Commissioner.

United States Tax Court.

Filed March 30, 1989.

Attorney(s) appearing for the Case

Paul B. Youle, P.O. Box 350, San Jose, Ill., for the petitioner. Richard A. Stone, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a $55,073.71 deficiency in the estate tax of George W. Youle (decedent). After concessions, the only issue remaining for consideration is whether a discount should be applied to a fractional interest in real estate in valuing it for Federal estate tax purposes.

Findings of Fact

The decedent, George W. Youle, died on May 8, 1983, a domiciliary of the State of Illinois...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases