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LUTON v. COMMISSIONER

Docket No. 23339-91.

71 T.C.M. 2772 (1996)

T.C. Memo. 1996-181

Estate of William F. Luton, Deceased, Nancy L. Jackson, Robert S. Herdman, and William F. Luton, Jr., Co-Executors v. Commissioner

United States Tax Court.

Filed April 15, 1996.

Attorney(s) appearing for the Case

Richard J. Sideman and Wendy Abkin, San Francisco, Calif., for the petitioner. Cynthia K. Hustad, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

PARR, Judge:

The opinion in this case, T.C. Memo. 1994-539, was filed on October 27, 1994. In that opinion, we determined the value of certain property includable in petitioner's gross estate for Federal estate tax purposes. Furthermore, we held that petitioner was not liable for an addition to tax for undervaluation pursuant to section...

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