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ESTATE OF McFARLAND v. COMMISSIONER

Docket No. 23704-95.

72 T.C.M. 673 (1996)

T.C. Memo. 1996-424

Estate of Vera M. McFarland, Deceased, Jo Meldrim, Personal Representative v. Commissioner.

United States Tax Court.

Filed September 19, 1996.

Attorney(s) appearing for the Case

Thomas K. Purcell, Jacksonville, Fla., and Harris L. Bonnette, Jr., for the petitioner.

Howard P. Levine, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Estate of Vera M. McFarland, Deceased, Jo Meldrim, Personal Representative, moves for partial summary judgment, asserting that the Court must use a going concern methodology to value a 20-percent partnership interest held by Vera M. McFarland at the time of her death. Petitioner supports its motion with the pleadings, the affidavit of Personal Representative, numerous exhibits, and a memorandum of law. Respondent objects to...

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