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ESTATE OF BAIRD v. COMMISSIONER

Docket Nos. 8656-99, 8657-99.

82 T.C.M. 666 (2001)

T.C. Memo. 2001-258

Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors v. Commissioner. Estate of Sarah W. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors v. Commissioner.

United States Tax Court.

Filed September 28, 2001.

Attorney(s) appearing for the Case

William T.F. Dykes, for the petitioners. Wanda M. Cohen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Separate notices of deficiency, containing determinations of estate tax deficiencies, were issued to the above-captioned estates.1 For the Estate of John L. Baird, respondent determined an estate tax deficiency of $104,765. For the Estate of Sarah W. Baird, respondent determined an estate tax deficiency of $240,282. The sole remaining controversy concerns the value, at their...

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