Estate of Barge v. Commissioner
T.C. Memo 1997-188, 1997 Tax Ct. Memo LEXIS 221
April 23, 1997
United States Tax Court
Richard H. Pinkowski, Jr. (for taxpayer)<br>Thomas J. Ebner (for taxpayer)<br>Earl Flowers (for IRS)
At issue is the fair market value of a 25% undivided interest in timberland Barge owned, which was the subject of gifts Barge made in 1987.