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ESTATE OF NUTTER v. COMMISSIONER

Docket No. 20525-80.

44 T.C.M. 1127 (1982)

T.C. Memo. 1982-530

Estate of Lorena F. Nutter, Deceased, Denten L. Nutter, Executor v. Commissioner.

United States Tax Court.

Filed September 15, 1982.

Attorney(s) appearing for the Case

James R. Ganz, Box 357, Kearney, Neb., for the petitioner. J. Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioner's Federal estate tax in the amount of $68,954.33. The sole issue is the fair market value at the date of decedent's death of four parcels of real estate.

Findings of Fact

Lorena F. Nutter (hereinafter decedent) died on December 4, 1976. Denten L. Nutter, decedent's son and the executor of her estate, resided at Shelton, Nebraska, at the...

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