ESTATE OF WINKLER v. COMMISSIONER

Docket No. 28151-85.

57 T.C.M. 373 (1989)

T.C. Memo. 1989-231

Estate of Clara S. Roeder Winkler, Deceased, Doris Ann Winkler, Trustee v. Commissioner.

United States Tax Court.

Filed May 11, 1989.


Attorney(s) appearing for the Case

Theodore J. Esping and Brian K. Burke, 810 Fletcher Trust Bldg., Indianapolis, Ind., for the petitioner. Russell D. Pinkerton, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $142,328.60 in the Federal estate tax of the Estate of Clara S. Roeder Winkler, who died in 1981. After concessions,1 the sole issue for decision is the fair market value on the date of Mrs. Winkler's death of 8,000 shares of Class A voting, common stock and 7,600 shares of Class B non-voting, common stock in Rock Island Refining Corporation...

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