SWAN, Circuit Judge.
This appeal presents a dispute as to the value of 3,000 shares of corporate stock owned by the testator at the time of his death and specifically bequeathed by him to his nephew Franklin H. Wilson. In their return of estate taxes, the executors valued these shares at $20,000 or $6.66 2/3 per share. The Commissioner of Internal Revenue increased the valuation to $23.55 per share, with the result that an additional tax of $3,039 was assessed against...
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