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MORRIS v. COMMISSIONER

Docket No. 1144-77.

44 T.C.M. 1036 (1982)

T.C. Memo. 1982-508

Maxe Colleen McCorkle Morris v. Commissioner.

United States Tax Court.

Filed September 8, 1982.

Attorney(s) appearing for the Case

Louis Salmon and Charles E. Richardson, III, 200 Terry-Hutchens Bldg., Huntsville, Ala., for the petitioner. Thomas A. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined that petitioner as a transferee of the Estate of James B. McCorkle, Deceased, is liable for a deficiency in its Federal estate taxes in the amount of $376,535.25. Concessions having been made by petitioner, the sole issue remaining for our decision is the fair market value of two tracts of real estate, as of November 19, 1972, included in the gross estate.

Findings of Fact...

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