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ESTATE OF FORD v. COMMISSIONER

Docket No. 5086-92.

66 T.C.M. 1507 (1993)

T.C. Memo. 1993-580

Estate of Ray A. Ford, Deceased, Jack F. Ford and Richard A. Ford, Personal Representatives v. Commissioner.

United States Tax Court.

Filed December 8, 1993.

Attorney(s) appearing for the Case

James W.R. Brown and Thomas R. Brown, 2027 Dodge St., Omaha, Neb., for the petitioners.

Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

CHIECHI, Judge:

Respondent determined a $666,287 deficiency in petitioner's Federal estate tax.1 The sole issue for decision is the fair market value of the stock owned by Ray A. Ford (decedent) at the date of his death in each of five closely held corporations.2

Findings of Fact

Some of the facts...

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