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ESTATE OF HARMS v. COMMISSIONER

Docket No. 11055-79.

42 T.C.M. 206 (1981)

T.C. Memo. 1981-320

Estate of Carl L. Harms, Deceased, Irma Mae Freed v. Commissioner.

United States Tax Court.

Filed June 23, 1981.

Attorney(s) appearing for the Case

James Donovan, for the petitioner.

Jack E. Prestrud, for the respondent.

Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent determined a deficiency of $43,781.36 in petitioner's Federal estate tax. The sole issue for our decision is the value of decedent's 120-acre farm.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.

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