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BALLAS v. COMMISSIONER

Docket No. 5851-73.

34 T.C.M. 506 (1975)

T.C. Memo. 1975-103

Estate of Aslan Ballas, Deceased, Elia Ballas, Executor v. Commissioner.

United States Tax Court.

Filed April 15, 1975.

Attorney(s) appearing for the Case

Donald R. Curry, for the petitioner. Charles L. McReynolds, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,950.00 in the petitioner's Federal estate tax. The only issue to be decided is the fair market value of certain real property includable in the estate under section 2031 of the Internal Revenue Code of 1954.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found.

The petitioner is the Estate of Aslan...

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