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ESTATE OF HALL v. COMMISSIONER

Docket No. 39319-86

92 T.C. 312 (1989)

ESTATE OF JOYCE C. HALL, DECEASED, DONALD J. HALL, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 14, 1989.

Attorney(s) appearing for the Case

Robert J. Sisk, Stuart J. Hendel, Norman C. Kleinberg, David R. Tillinghast, George R. Haydon, Charles Egan, Dwight C. Arn, Karin Greenfield-Sanders, and Russell W. Baker, for the petitioner.

Kendall C. Jones, Lewis R. Carluzzo, and Nancy B. Romano, for the respondent.

COHEN, Judge:

Respondent determined a deficiency of $201,776,276.84 in the Federal estate tax of the estate of Joyce C. Hall, deceased, Donald J. Hall, executor. After concessions, the issue for decision is the value for estate tax purposes of decedent's equity interest in Hallmark Cards, Inc.

FINDINGS OF FACT

Some of the facts have been stipulated, and the facts set forth in the stipulations are incorporated...

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