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ESTATE OF NESSELRODT v. COMMISSIONER

Docket No. 38921-84.

56 T.C.M. 452 (1988)

T.C. Memo. 1988-489

Estate of F.J. Nesselrodt, Deceased, William Whitlock, Sam L. Hunter, Jr., and Robert Lynn Nesselrodt, Co-Executors v. Commissioner.

United States Tax Court.

Filed October 11, 1988.

Attorney(s) appearing for the Case

Harold D. Jones, 435 Main St., New Madrid, Mo., for the petitioner. Nancy W. Hale, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $755,271.21. After concessions, the issues for decision are (1) whether petitioner made a valid election to claim "special use values" pursuant to section 2032A1 with respect to several parcels of real estate and (2) whether petitioner must include in the decedent's gross estate certain stock of the Federal Land Bank...

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