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MITCHELL v. COMMISSIONER

Docket No. 2533-67.

27 T.C.M. 1568 (1968)

T.C. Memo. 1968-297

Estate of John C. Mitchell, Deceased, Lillian C. Mitchell, Executrix v. Commissioner.

United States Tax Court.

Filed December 30, 1968.

Attorney(s) appearing for the Case

Johannes R. Krahmer, James M. Tunnell, Jr., and S. Samuel Arsht, 3000 Du Pont Bldg., Wilmington, Del., for the petitioner. Albert J. O'Connor, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $122,474.90. The parties have agreed that the sole question for our determination is the value as of January 23, 1963 of a tract of land, owned by the decedent at the time of his death.

Some of the facts are stipulated and are found accordingly.

Petitioner is...

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