OETTMEIER v. U.S.

Civ. A. No. 87-49-VAL(WDO).

708 F.Supp. 1307 (1989)

William M. OETTMEIER, Jr., Personal Representative of the Estate of Russell L. Carter, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M.D. Georgia, Valdosta Division.

March 16, 1989.


Attorney(s) appearing for the Case

Michael D. Jones, Charleston, S.C., for plaintiff.

Jack Hood, Asst. U.S. Atty., Macon, Ga., Michael J. King, Washington, D.C., for defendant.


OWENS, Chief Judge:

In this non-jury civil action the Estate of Russell L. Carter sues for a refund of $229,063.35 estate taxes paid under protest on 3,309.46 acres of leased timberland owned by the deceased and situated in Echols County, Georgia and Columbia County, Florida. Taxpayer contends the estate's expert's fair market value1 of $1,075,574.50 should be found by this court to be the fair market value on February 10, 1981, the date...

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