Borgatello v. Commissioner
T.C. Memo. 2000-264, 2000 Tax Ct. Memo LEXIS 309
August 18, 2000
United States Tax Court
Wayne Holden (for estate)<br>James Brockardt (for estate)<br>David Marx (for IRS)|Roger Wilde (for IRS)
This issue in this estate tax matter is the fair market value of decedent's 82.76% interest in Valley Improvement Co. Inc. (VIC), a real estate holding company, as of Jan. 12, 1994.