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ESTATE OF HECK v. COMMISSIONER

Docket No. 11619-99.

83 T.C.M. 1181 (2002)

T.C. Memo. 2002-34

Estate of Richie C. Heck, Deceased, Gary Heck, Special Administrator v. Commissioner.

United States Tax Court.

Filed February 5, 2002.

Attorney(s) appearing for the Case

Richard J. Sideman, Steven M. Katz, and George I. Hoffman, for the petitioner.

Marion T. Robus, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated April 16, 1999, respondent determined a deficiency in Federal estate tax of $5,427,983. Of the adjustments giving rise to that determination, the only one remaining in dispute is respondent's increase in the value of certain shares of stock included in the gross estate.

Unless otherwise noted, all section references are to the Internal Revenue Code in effect at...

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