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ESTATE OF ROBINSON v. COMMISSIONER

Docket No. 656-76.

69 T.C. 222 (1977)

ESTATE OF G. R. ROBINSON, DECEASED, MYRA B. ROBINSON, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 14, 1977.

Attorney(s) appearing for the Case

Edward R. Smith, for the petitioner.

David L. Jordan, for the respondent.

FEATHERSTON, Judge:

Respondent determined an estate tax deficiency in the amount of $153,493.46 for the estate of decendent, G. R. Robinson. The parties have disposed of certain issues, and the only one remaining for decision is whether, for estate tax valuation purposes under section 2031,1 an installment promissory note in the principal amount of $1,120,000 at the date of decedent's death should be discounted in order to reflect...

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