1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 79 T.C.M.
  5. 79 T.C.M. 1519 (2000)
 

ESTATE OF STEVENS v. COMMISSIONER

Docket No. 22643-97.

79 T.C.M. 1519 (2000)

T.C. Memo. 2000-53

Estate of Eileen Kerr Stevens, Deceased, Damon R. Stevens, Executor v. Commissioner.

United States Tax Court.

Filed February 18, 2000.

Attorney(s) appearing for the Case

David W. Hettig, Palo Alto, California, and Michael E. Klingler, for the petitioner. Steven Walker, 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 $114,722. The deficiency arose in connection with the valuation of undivided interests in real property held by decedent's estate. The parties have settled some issues, including the fair market value of two of the three properties at issue. The remaining issues we...

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