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ESTATE OF FREEMAN v. COMMISSIONER

Docket No. 22427-93.

72 T.C.M. 373 (1996)

T.C. Memo. 1996-372

Estate of Ross H. Freeman, Deceased, Dennis Hersey, Executor v. Commissioner.

United States Tax Court.

Filed August 13, 1996.

Attorney(s) appearing for the Case

Leroy J. Neider, Los Gatos, Calif., for the petitioner. Kimberley J. Peterson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

Respondent determined a deficiency in Federal estate tax of $1,489,660. The adjustment giving rise to the deficiency is on account of respondent's increase in the value of certain shares of stock (and an option to acquire additional shares of stock) included in the gross estate. Petitioner has assigned error to that adjustment, and we must decide the value of those shares.

Unless otherwise noted...

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