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ESTATE OF HATCHETT v. COMMISSIONER

Docket No. 28582-85.

58 T.C.M. 801 (1989)

T.C. Memo. 1989-637

Estate of Richard J. Hatchett, Deceased, David W. Hatchett, Executor v. Commissioner.

United States Tax Court.

Filed November 29, 1989.

Attorney(s) appearing for the Case

Lauch M. Magruder, Jr. and Jack D. Warren, for the petitioner. John F. Driscoll, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency of $84,445 in the Federal estate tax liability of the estate of Richard J. Hatchett. The issues to be decided are 1) the fair market value of decedent's residence; 2) the fair market value of decedent's farm land; 3) whether petitioner has established its entitlement under section 2040(a)1

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