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ESTATE OF TRUE v. COMMISSIONER

Docket Nos. 10940-97, 3408-98, 3409-98.

82 T.C.M. 27 (2001)

T.C. Memo. 2001-167

Estate of H.A. True, Jr., Deceased, H. A. True III, Personal Representative, and Jean D. True, et al. v. Commissioner.

United States Tax Court.

Filed July 6, 2001.

Attorney(s) appearing for the Case

Buford P. Berry, Casper, Wyoming, Emily A. Parker, and Ronald M. Morris, for the petitioners. Richard D. D'Estrada and Robert A. Varra, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Contents

Introduction ........................................................................................  32

Issue 1. Does Book Value Price Specified in Buy-Sell Agreements Control Estate and Gift Tax Values of
          Subject Interests in True Companies? ......................................................  33

FINDINGS OF FACT ...................................................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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