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ESTATE OF LENHEIM v. COMMISSIONER

Docket No. 38464-87.

61 T.C.M. 1700 (1991)

T.C. Memo. 1991-21

Estate of Ralph E. Lenheim, Deceased, William R. Lenheim and Bernard J. Lenheim, Executors v. Commissioner.

United States Tax Court.

Filed January 22, 1991.

Attorney(s) appearing for the Case

Kenneth E. Mitchell, 171 12th St., Oakland, Calif., for the petitioner. Margaret S. Rigg, for the respondent.

Supplemental Memorandum Opinion

GERBER, Judge:

In a memorandum opinion (T.C. Memo. 1990-403) we opined on the value of shares in a family-owned corporation, considered whether respondent was precluded from valuing certain lifetime gifts in connection with computation of the estate tax, and decided whether there was a bargain sale involved in the sale of a corporate subsidiary...

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