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ESTATE OF LIVERMORE v. COMMISSIONER

Docket No. 30801-86.

56 T.C.M. 525 (1988)

T.C. Memo. 1988-503

Estate of Mary L. Luccock Livermore, Deceased, Plains National Bank, Independent Executor v. Commissioner.

United States Tax Court.

Filed October 19, 1988.

Attorney(s) appearing for the Case

Clarence P. Brazill, Jr., 5010 University Ave., Lubbock, Tex., for the petitioner. Henry C. Griego, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

This case involves a deficiency in Federal estate tax in the amount of $776,441. As a result of concessions by the parties, the only issue remaining for decision is the fair market value of a one-half working interest in the Effie Dunn oil and gas lease covering property in Garza County, Texas.

For the sake of convenience, we shall combine our Findings of Fact with our Opinion.

Mary...

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