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ESTATE OF FEUCHTER v. COMMISSIONER

Docket No. 1553-90.

63 T.C.M. 2104 (1992)

T.C. Memo. 1992-97

Estate of Harriett L. Feuchter, Deceased, Margaret L. Hannah, Executor v. Commissioner.

United States Tax Court.

Filed February 18, 1992.

Attorney(s) appearing for the Case

David L. Higgs, 560 Jefferson Bank Bldg., Peoria, Ill., and Wilson C. Washkuhn, for the petitioner. Darrell C. Weaver, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined a deficiency in decedent's Federal estate tax in the amount of $400,450 and an addition to tax under section 6660 in the amount of $120,135. The deficiency was due to an alleged undervaluation of decedent's interest in a land trust partnership.

After concessions, the issues for decision are:

(1) The fair market value on August 27, 1986, of decedent's interest in...

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