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ANDERSON v. COMMISSIONER

Docket No. 7540-74.

35 T.C.M. 1282 (1976)

T.C. Memo. 1976-287

Estate of Ernest R. Anderson, Deceased, Lawrence E. Anderson, and Richard C. Anderson, Co-Administrators v. Commissioner.

United States Tax Court.

Filed September 9, 1976.

Attorney(s) appearing for the Case

Thomas P. Casey, Penobscot Bldg., Detroit, Mich., for the petitioners. Thomas R. Ascher, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a $38,502.71 deficiency in the Federal estate tax of the Estate of Ernest R. Anderson. The matter before us concerns the effect of a buy-sell agreement on the valuation of decedent's stock in a closely-held corporation.

Findings of Fact

The stipulations of facts and accompanying exhibits are incorporated herein by this reference.

Petitioners, Lawrence...

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