Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in the Federal estate tax due from the Estate of J.S.A. Spicer in the amount of $68,498.67. The only issue before the Court is the value of decedent's interest in property known as the Spicer ranch at the date of decedent's death.
Findings of Fact
Some facts have been stipulated and are so found.
Petitioner, Robert L. Spicer, was administrator...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.