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ESTATE OF McCAMPBELL v. COMMISSIONER

Docket No. 34385-87.

61 T.C.M. 2263 (1991)

T.C. Memo. 1991-141

Estate of Barbara Warner McCampbell, Deceased, Ameritrust Texas N.A., successor in interest to MTrust Corp., N.A., Successor in interest to MBank Corpus Christi, N.A., successor in interest to Corpus Christi National Bank, Independent Executor v. Commissioner.

United States Tax Court.

Filed March 27, 1991.

Attorney(s) appearing for the Case

Lance K. Bruun, 1200 MBank Center N., Corpus Christi, Tex., Richard L. Lechin, and Paul O. Price, 1200 MBank Center N., Corpus Christi, Tex., for the petitioner. Jan W. Busby, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge.

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $1,633,966 in decedent wife's estate. The deficiency arose in connection with the valuation of certain ranchland passing to decedent under the terms of her deceased husband's will. We consider1 here the correctness of petitioner's interpretation...

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