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ESTATE OF BAIRD v. COMMISSIONER

Docket Nos. 8656-99, 8657-99.

92 T.C.M. 4 (2006)

T.C. Memo. 2006-140

Estate of John L. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors, v. Commissioner. Estate of Sarah W. Baird, Deceased, Ellen B. Kirkland and J. Samuel Baird, Co-Executors, v. Commissioner.

United States Tax Court.

July 5, 2006.

Attorney(s) appearing for the Case

William T.F. Dykes, for petitioners.

Wanda M. Cohen, for respondent.

SUPPLEMENTAL MEMORANDUM OPINION

GERBER, Judge:

This is the third opinion to be issued in these related cases. In the first opinion, we decided a valuation question with respect to property in each estate. Estate of Baird v. Commissioner [Dec. 54,500(M)], T.C. Memo. 2001-258 (Estate of Baird I). The second opinion involved the question of whether the estates were entitled to litigation costs. Estate of Baird v. Commissioner [Dec. 54,952(M)]...

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