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ESTATE OF SIRMANS v. COMMISSIONER

Docket No. 8466-94.

73 T.C.M. 2846 (1997)

T.C. Memo. 1997-241

Estate of Juanita F. Sirmans, Deceased, Dan L. Sirmans, Executor v. Commissioner.

United States Tax Court.

Filed May 28, 1997.

Attorney(s) appearing for the Case

David M. Green, Atlanta, Ga., and Thomas Gallo, for the petitioner. Lawrence B. Austin and Lawrence Green, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined an estate tax deficiency of $123,087.43 with respect to the Estate of Juanita F. Sirmans, Deceased. After concessions, the sole issue for decision is the date-of-death value of certain real property owned by the decedent on the date of her death.

FINDINGS OF FACT

The decedent, Juanita F. Sirmans, died testate on September 7, 1990. She was a resident of DeKalb County...

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