1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 90 T.C.M.
  5. 90 T.C.M. 369 (2005)
 

ESTATE OF KELLEY v. COMMISSIONER

Docket No. 16894-03.

90 T.C.M. 369 (2005)

T.C. Memo. 2005-235

Estate of Webster E. Kelley, Deceased, John R. Louden and Patricia R. Louden, Personal Representatives v. Commissioner.

United States Tax Court.

October 11, 2005.

Attorney(s) appearing for the Case

Larry W. Gibbs, for petitioner.

Kathryn F. Patterson, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a $136,679 deficiency in the Federal estate tax of the Estate of Webster E. Kelley (the estate). The sole issue for decision is the fair market value of Webster E. Kelley's (decedent) 94.83-percent interest in a family limited partnership and one-third interest in a limited liability company.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases