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ESTATE OF HOLL v. C.I.R.

No. 94-9005.

54 F.3d 648 (1995)

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

United States Court of Appeals, Tenth Circuit.

May 5, 1995.

Attorney(s) appearing for the Case

Jack D. Flesher of Bever, Dye, Mustard & Belin, Wichita, KS, for plaintiff-appellant.

Charles Bricken, Tax Div. of the Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., and Ann B. Durney, Tax Div., with him on the brief), for defendant-appellee.

Before MOORE and BRORBY, Circuit Judges, and ALSOP, District Judge.

ALSOP, Senior District Judge.

The Estate of F.G. Holl ("Holl") appeals from the Tax Court's determination of the inplace value of oil and gas reserves extracted between the date of death and the alternate valuation date for estate tax purposes. We reverse and remand.

I.

F.G. Holl ("Holl") died on December 21, 1985, at which time he held numerous leasehold and mineral interests in producing oil and gas properties in Wichita, Kansas. Holl's Executor...

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