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ESTATE OF HOLL v. C.I.R.

No. 91-9003.

967 F.2d 1437 (1992)

ESTATE OF F.G. HOLL, Deceased and Bank IV Wichita, N.A., Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 17, 1992.

Attorney(s) appearing for the Case

Jack D. Flesher of Bever, Dye, Mustard & Belin, Wichita, Kan., for petitioner-appellant.

Charles Bricken, Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, and Ann B. Durney, on the briefs), for respondent-appellee.

Before HOLLOWAY, Circuit Judge, MCWILLIAMS, Circuit Judge, and CAUTHRON, District Judge.

CAUTHRON, District Judge:

F.G. Holl died on December 21, 1985 (Doc. 7, Stip. ¶ 2). At the time of his death, he had substantial oil and gas holdings in producing oil and gas properties. His executor timely filed a federal estate tax return in which the mineral interests were valued at nearly $9,000,000 as of the date of death. Using the alternative valuation date of June 21, 1986, the assets were valued at approximately $3,100,000 (Doc. 7, Stip. ¶ 3; Jt...

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