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ESTATE OF RODGERS v. COMMISSIONER

Docket No. 761-92.

77 T.C.M. 1831 (1999)

T.C. Memo. 1999-129

Estate of Lynn M. Rodgers, Deceased, First National Bank of Commerce, Executor v. Commissioner.

United States Tax Court.

Filed April 20, 1999.

Attorney(s) appearing for the Case

Edward D. Wegmann and David F. Edwards, New Orleans, La., for the petitioner. Linda K. West, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $3,754,683.92 in petitioner's Federal estate tax (estate tax). The sole issue remaining for decision is the fair market value of the interest that Lynn M. Rodgers (decedent) owned on the date of his death in Marrero Land and Improvement Association, Limited (Marrero Land or the Company). We find that the fair market value...

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