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ESTATE OF GROSSINGER v. COMMISSIONER

Docket No. 7422-76.

44 T.C.M. 443 (1982)

T.C. Memo. 1982-393

Estate of Selig Allen Grossinger, Deceased, Joseph G. Blum, Executor v. Commissioner.

United States Tax Court.

Filed July 14, 1982.

Attorney(s) appearing for the Case

Maurice H. Greenberger and Roy F. Hutton, 342 Madison Ave., New York, N.Y., for the petitioner. David M. Brandes, for the respondent.

Memorandum Findings of Fact and Opinion

KORNER, Judge:*

Respondent determined a deficiency of $70,996.15 in the Federal estate tax of the Estate of Selig Allen Grossinger. After concessions and stipulations by the parties, the primary question is whether a mortgage note receivable which is concededly includible in decedent's gross estate should be included at its agreed value of $350,858.00 or whether said note receivable should...

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