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ESTATE OF SCANLAN v. COMMISSIONER

Docket No. 4561-95.

72 T.C.M. 160 (1996)

T.C. Memo. 1996-331

Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix v. Commissioner.

United States Tax Court.

Filed July 24, 1996.

Attorney(s) appearing for the Case

Robert R. Casey, Baton Rouge, La., for the petitioner. Linda K. West, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

The Estate of Arthur G. Scanlan, Deceased, Ruth B. Scanlan, Administratrix, petitioned the Court to redetermine respondent's determination of a deficiency in Decedent's Federal estate tax. Respondent determined a $426,111 deficiency.

The parties dispute the value1 of Decedent's stock in Eatelcorp, Inc. (Eatel), on: (1) The date of his death and (2) the date of a gift...

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