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ESTATE OF ROTHPLETZ v. COMMISSIONER

Docket No. 38934-84.

53 T.C.M. 1214 (1987)

T.C. Memo. 1987-310

Estate of Hans E. Rothpletz, Deceased, Michael E. Rothpletz, Executor v. Commissioner.

United States Tax Court.

Filed June 24, 1987.

Attorney(s) appearing for the Case

Francis E. Pisani II, 11 Lower Center St., Clinton, N.J., for the petitioner. Joy M. Miyasaki, for the respondent.

Memorandum Opinion

STERRETT, Chief Judge:*

By notice of deficiency issued on October 9, 1984, respondent determined a deficiency in the amount of $63,691.20 in the Federal estate tax of the Estate of Hans E. Rothpletz and an addition to tax pursuant to section 6651(a)(1)1 in the amount of $14,600.57. The issues presented for our decision are (1) whether special use valuation under section 2032A may...

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