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ESTATE OF BENNETT v. COMMISSIONER

Docket No. 8052-89.

65 T.C.M. 1816 (1993)

T.C. Memo. 1993-34

Estate of Charles Russell Bennett, Deceased, Eva F. Bennett and Don R. Paxson, Co-Executors v. Commissioner.

United States Tax Court.

Filed February 1, 1993.

Attorney(s) appearing for the Case

Lester G. Fant III and John Wester, 1722 Eye St., N.W., Wash., D.C., for the petitioner. Judy Jacobs Miller and Chalmers W. Poston, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $2,716,8791 and an addition to tax of $80,415. The issues for decision are (1) the fair market value of 100,000 shares of stock in Fairlawn Plaza Development, Inc. on the date of death of Charles Russell Bennett; and (2) whether petitioner is liable for an addition to tax for a valuation understatement...

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