ESTATE OF CASEY v. COMMISSIONER

Docket No. 19512-94.

71 T.C.M. 2599 (1996)

T.C. Memo. 1996-156

Estate of Ruth J. Casey, Deceased, First Interstate Bank of Nevada, Special Administrator v. Commissioner.

United States Tax Court.

Filed March 27, 1996.


Attorney(s) appearing for the Case

Casey W. Vlautin, Reno, Nev., for the petitioner. Paul L. Dixon, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a $716,355 deficiency in petitioner's Federal estate tax. The parties have agreed to the fair market value of certain property included in the estate before the application of any discount, but they disagree about the amount of any such discount.

FINDINGS OF FACT1

Ruth J. Casey, decedent, was domiciled in California at the time...

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