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ESTATE OF BAGGETT v. COMMISSIONER

Docket No. 14318-89.

62 T.C.M. 333 (1991)

T.C. Memo. 1991-362

Estate of John B. Baggett, Deceased, Larry L. Baggett, Executor v. Commissioner.

United States Tax Court.

Filed August 5, 1991.

Attorney(s) appearing for the Case

E.J. Ball, One McIlroy Plaza, Fayetteville, Ark., for the petitioner. Rebecca A. Dance, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $239,091.44 in petitioner's Federal estate tax. After settlement of several issues,1 the two remaining for decision are: (1) Whether the entire 193-acre farm located in Washington County, Arkansas, is includable in decedent's gross estate under sections 2033, 2036, or 20382, where he purported to give 80-percent...

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