ESTATE OF CARPENTER v. COMMISSIONER

Docket No. 13015-90.

64 T.C.M. 1274 (1992)

T.C. Memo. 1992-653

Estate of Walon L. Carpenter, Deceased, Joe K. Carpenter, Jr., Executor v. Commissioner.

United States Tax Court.

Filed November 9, 1992.


Attorney(s) appearing for the Case

Bruce P. Ely, 2711 University Blvd., Tuscaloosa, Ala., F. Mitch McNab, and David M. Wooldridge, 600 Lurleen Wallace Blvd., S., Tuscaloosa, Ala., for the petitioner. Marshall R. Jones, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal estate tax of the Estate of Walon L. Carpenter, deceased, in the amount of $700,181.01.

Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision only the fair market value of 50 shares of stock in Carpenter and Shirley Lumber Co. at the date of decedent's death.

Findings of Fact...

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