1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 403 (1980)
 

ESTATE OF FRIEDERS v. COMMISSIONER

Docket No. 4253-77.

40 T.C.M. 403 (1980)

T.C. Memo. 1980-184

Estate of William A. Frieders, Deceased, Elmer Frieders, Executor v. Commissioner.

United States Tax Court.

Filed May 27, 1980.

Attorney(s) appearing for the Case

Chester A. Lizak, Rt. 2, Box 473, Aurora, Ill., for the petitioner. Ronald A. Stein, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $89,230.37 in petitioner's Federal estate tax. The only issue for decision is the fair market value on May 14, 1973, of approximately 92 acres of real estate located in Naperville Township, DuPage County, Ill., which was included in the gross estate of the decedent for Federal estate tax purposes.

Findings of Fact

Some of the facts have been stipulated...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases