ESTATE OF FORREST v. COMMISSIONER

Docket No. 4393-89.

60 T.C.M. 621 (1990)

T.C. Memo. 1990-464

Estate of S.S. Forrest, Jr. Deceased, Kent D. Forrest, Independent Executor v. Commissioner.

United States Tax Court.

Filed August 28, 1990.


Attorney(s) appearing for the Case

Donald J. Dombrowski, 14505 Torrey Chase Blvd., Houston, Tex., for the petitioner. Richard T. Cummings, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case is before the Court on petitioner's Motion for Partial Summary Judgment filed September 27, 1989, and respondent's Cross-motion for Partial Summary Judgment filed December 8, 1989.

Respondent determined a deficiency in the estate tax of the Estate of S. S. Forrest, Jr., in the amount of $524,755.45. All issues have been disposed of by agreement of the parties, except whether the value of certain real property...

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