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ESTATE OF BERG v. COMMISSIONER

Docket No. 17666-89.

61 T.C.M. 2949 (1991)

T.C. Memo. 1991-279

Estate of Edgar A. Berg, Deceased, George Unruh, Jr. and Elaine Unruh, Co-Personal Representatives v. Commissioner.

United States Tax Court.

Filed June 20, 1991.

Attorney(s) appearing for the Case

Robert Vaaler, 600 Demers, Grand Forks, N.D., for the petitioner. Ellen T. Friberg, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $127,608 and an addition to tax under section 66601 in the amount of $12,761. The issues for decision are: (1) The appropriate discounts for minority interest and lack of marketability to be applied to petitioner's shares of stock in Vaberg Properties, Inc., a closely held real estate holding...

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