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ESTATE OF KAUFMAN v. COMMISSIONER

Docket No. 17050-97.

77 T.C.M. 1779 (1999)

T.C. Memo. 1999-119

Estate of Alice Friedlander Kaufman, Deceased, James J. Morrissey, Alan S. Bercutt and Diane Fantl, Co-Executors v. Commissioner.

United States Tax Court.

Filed April 6, 1999.

Attorney(s) appearing for the Case

David J. Duez, Matthew P. Larvick, James J. Morrissey, and Kevin J. Feeley, for the petitioners. John Q. Walsh, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioners petitioned the Court to redetermine a Federal estate tax deficiency of $1,038,257. Following concessions, we must decide the fair market value of the subject stock on April 14, 1994. Respondent determined that the fair market value was $70.79 per share. Petitioners argue that the fair market value was $29.77 per share. We hold that the fair market value was $56.50 per share. Unless otherwise...

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