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ESTATE OF DUNN v. COMMISSIONER

Docket No. 2312-95.

79 T.C.M. 1337 (2000)

T.C. Memo. 2000-12

Estate of Beatrice Ellen Jones Dunn, Deceased, Jesse L. Dunn, III, Independent Executor v. Commissioner.

United States Tax Court.

Filed January 12, 2000.

Attorney(s) appearing for the Case

David C. Allie, Houston, Texas, and Walter B. Thurmond, for the petitioner. Richard T. Cummings, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax of $238,515.05, which by subsequent amendment to the answer was increased to $1,100,000. After concessions, the sole issue remaining for decision is the fair market value of 492,610 shares of stock in Dunn Equipment, Inc. (Dunn Equipment), owned by Beatrice Ellen Jones Dunn (decedent) on the date of her death, the valuation date. Unless...

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