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ESTATE OF KELLER v. COMMISSIONER

Docket No. 5235-77.

41 T.C.M. 147 (1980)

T.C. Memo. 1980-450

Estate of Loie A. Keller, Deceased, Gene A. Kreps, Executor v. Commissioner.

United States Tax Court.

Filed October 7, 1980.

Attorney(s) appearing for the Case

Gene A. Kreps (executor) 4540 Vermaas Ave., Toledo, Ohio, for the petitioner. John R. Dorcak, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in Federal estate tax against petitioner in the amount of $3,208.66. The issues to be decided are the fair market value of a farm included in the gross estate and the includability of petitioner's interest in crops growing on decedent's farm at the date of death which were harvested shortly thereafter.

Findings of Fact

Some of the facts have been...

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