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JONES v. COMMISSIONER

Docket No. 3136-65.

25 T.C.M. 1066 (1966)

T.C. Memo. 1966-209

Edith W. Jones, Transferee of the Estate of Lester Earl Jones v. Commissioner.

United States Tax Court.

Filed September 26, 1966.

Attorney(s) appearing for the Case

Glen E. Fuller, 15 E. 4th St., Salt Lake City, Utah, for the petitioner. Roger A. Pott, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the estate tax of Leslie Earl Jones in the amount of $24,030.19. The parties agree that petitioner is liable personally and as a transferee for the assessment and collection of any deficiency in estate tax determined herein, plus interest as provided by law, due from the estate of Leslie Earl Jones.

The issue for decision is to determine the fair market value...

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