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ESTATE OF WHITEHEAD v. COMMISSIONER

Docket No. 2536-72.

33 T.C.M. 253 (1974)

T.C. Memo. 1974-53

Estate of Louis D. Whitehead, Deceased, W.H. Wardlaw, Independent Executor v. Commissioner.

United States Tax Court.

Filed March 5, 1974.

Attorney(s) appearing for the Case

Elwood Cluck, 915 Alamo Nat'l Bldg., San Antonio, Tex., and R. James Curphy, for the petitioner. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in the Federal estate tax due from the Estate of Louis D. Whitehead in the amount of $66,640.73.1 The issues before the Court are the value at the time of his death of decedent's undivided one-half interest in a ranch in Texas known as the L.D. Whitehead ranch, and whether petitioner is entitled to a deduction for estate tax purposes for...

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