ESTATE OF MUELLER v. COMMISSIONER

Docket No. 2733-90.

63 T.C.M. 3027 (1992)

T.C. Memo. 1992-284

Estate of Bessie I. Mueller, Deceased, John S. Mueller, Personal Representative v. Commissioner.

United States Tax Court.

Filed May 18, 1992.


Attorney(s) appearing for the Case

Steven Uzelac, Michael A. Indenbaum, and Paul L. Winter, 150 W. Jefferson, Detroit, Mich., for the petitioner. Thomas M. Rath, for the respondent.


Memorandum Findings of Fact and Opinion

BEGHE, Judge:

Respondent determined a deficiency of $1,985,624 in petitioner's Federal estate tax. The sole issue for decision is the date-of-death fair market value of the 8,924 shares of common stock of the Mueller Co. (the Company) included in the gross estate of Bessie I. Mueller (decedent).

Findings of Fact

Some of the facts have been stipulated...

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