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ESTATE OF BETTENHAUSEN v. COMMISSIONER

Docket No. 24133-82.

51 T.C.M. 488 (1986)

T.C. Memo. 1986-73

Estate of William C. Bettenhausen, Elizabeth D. Bettenhausen, Executor v. Commissioner.

United States Tax Court.

Filed February 18, 1986.

Attorney(s) appearing for the Case

B.R. Tongren 103 E. Main St., Peotone, Ill., for the petitioner. David D. Baier, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:*

Respondent determined a deficiency in petitioner's estate tax of $89,712.42. After concessions by both sides, the sole issue for decision is whether the executor of an estate, who in all other respects has made a valid election to specially value real property under section 2032A,1 is deprived of the benefit of that statute because noninheriting...

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