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HERTER v. COMMISSIONER

Docket No. 26539.

13 T.C.M. 298 (1954)

Estate of Clarence S. Herter, Deceased, Louise K. Herter, Executrix v. Commissioner.

United States Tax Court.

Entered March 31, 1954.

Attorney(s) appearing for the Case

Neilson Olcott, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $414,505.33, and 5 per cent of the tax has been added thereto under section 3612(d)(1) of the Code in the amount of $20,725.27.

The only question to be decided is the fair market value on the date of death of the decedent of his undivided interest in a piece of improved real property...

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