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ESTATE OF MURPHY v. COMMISSIONER

Docket No. 3730-77.

42 T.C.M. 1010 (1981)

T.C. Memo. 1981-489

Estate of Donald V. Murphy, by Donald V. Murphy, Jr., John D. Murphy, and Mary F. Holland, Administrators v. Commissioner.

United States Tax Court.

Filed September 9, 1981.

Attorney(s) appearing for the Case

Harrison V. Williams, Jr., 300 Monroe Bldg., Syracuse, N.Y., for the petitioner. Barry J. Finkelstein, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $281,052.90. After concessions by the parties on other issues, the issues remaining for decision are the determinations of the fair market values of two parcels of real estate includible in decedent's gross estate.

Findings of Fact

Some of the facts have been stipulated; the stipulations and...

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