1. Home
  2. Browse Decisions
  3. T.C.
  4. 94 T.C.
  5. 94 T.C. 262 (1990)
 

ESTATE OF WATSON v. COMMISSIONER

Docket No. 31911-85.

94 T.C. 262 (1990)

ESTATE OF HENRI P. WATSON, DECEASED, HENRI P. WATSON, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 1, 1990.

Attorney(s) appearing for the Case

Lauch M. Magruder, Jr., for the petitioner.

Robert W. West, for the respondent.

HAMBLEN, Judge:

Respondent determined a deficiency of $437,231 in the Federal estate tax liability of the estate of Henri P. Watson. After trial, respondent amended his answer to conform the pleadings to the proof. In his amended answer, respondent asserted that the correct deficiency in petitioner's estate tax is $470,370.72. After concessions, the issues remaining to be decided are: (1) Whether the full value of 1,073.18 acres of farmland located in Sunflower...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases