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ESTATE OF AUKER v. COMMISSIONER

Docket No. 13150-96.

75 T.C.M. 2321 (1998)

T.C. Memo. 1998-185

Estate of Eldon L. Auker, Deceased, Kimberlee J. Auker, Independent Personal Representative v. Commissioner.

United States Tax Court.

Filed May 19, 1998.

Attorney(s) appearing for the Case

Russell E. Bowers, Flint, Mich., and Bernard L. McAra, for the petitioner. Trevor T. Wetherington, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

The Estate of Eldon L. Auker, Deceased, Kimberlee J. Auker, Independent Personal Representative, petitioned the Court to redetermine respondent's determination of a $1,810,737 deficiency in Federal estate tax. Following concessions by the parties, the only issue left to decide is whether a discount for market absorption inheres in the August 12, 1992, fair market value of certain assets included in the...

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