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ESTATE OF PATTERSON v. COMMISSIONER

Docket No. 15864-79.

46 T.C.M. 618 (1983)

T.C. Memo. 1983-381

Estate of Mary King Patterson, Deceased, James J. Patterson, Executor v. Commissioner.

United States Tax Court.

Filed June 27, 1983.

Attorney(s) appearing for the Case

Roger E. Williams, 405 Lexington Ave., New York, N.Y. and Leonard F. Binder, for the petitioner. Jack H. Klinghoffer, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the estate of Mary King Patterson, deceased, James J. Patterson, executor, in the amount of $1,490,362.96.

Due to concessions by the parties, the issue remaining for decision is whether the value of 581/6 shares of Tribune Company stock should be included in decedent's estate for Federal estate tax purposes.

All of the facts have been stipulated...

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