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ESTATE OF HOLL v. COMMISSIONER

Docket No. 6039-89.

95 T.C. 566 (1990)

ESTATE OF F.G. HOLL, DECEASED, BANK IV WICHITA, N.A., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 28, 1990.

Attorney(s) appearing for the Case

William M. Cobb, Jeffrey D. Arbuckle, and Jack D. Flesher, for the petitioner.

C. Glenn McLoughlin, for the respondent.

COHEN, Judge:

Respondent determined a deficiency of $1,249,427.39 in petitioner's Federal estate tax. After concessions, the issue for decision is the in-place value of the oil and gas reserves produced and sold between decedent's date of death and the alternate valuation date under section 2032(a)(1). Unless otherwise indicated, all section references are to the Internal Revenue Code as amended and in effect as of...

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