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ESTATE OF F. WALLACE LANGER v. COMMISSIONER

Docket No. 11116-04.

92 T.C.M. 376 (2006)

T.C. Memo. 2006-232

Estate of F. Wallace Langer, Deceased, Clarence D. Langer, Jr., Executor, Petitioner v. Commissioner.

United States Tax Court.

October 30, 2006.

Attorney(s) appearing for the Case

John H. Draneas, for petitioner.

Wesley F. McNamara, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a Federal estate tax deficiency of $949,686 against the Estate of F. Wallace Langer (the estate).1 After concessions2 the issue for decision is the fair market value on February 29, 2000, of Phases 2 and 5 of the Langer MarketPlace Planned Unit Development.

FINDINGS OF FACT

Some of the facts have been stipulated...

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