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ESTATE OF STEWART v. COMMISSIONER

Docket No. 110759.

3 T.C.M. 43 (1944)

Estate of William W. Stewart, Deceased, The Union Trust Company of Pittsburgh, a Corporation, and James E. MacCloskey, Executors and Trustees, v. Commissioner.

United States Tax Court.

Entered January 18, 1944.

Attorney(s) appearing for the Case

J. E. MacCloskey, Jr., Esq., W. A. Seifert, Esq., and Norman D. Keller, Esq., for the petitioners. R. H. Transue, Esq., and F. T. Donahoe, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in estate tax in the amount of $718,047.58. The determinations made by the respondent of which the petitioners complain are:

(1) His valuation of 61,675 shares of common stock of Harbison-Walker Refractories Co. owned by the decedent at the amount of $1,410,815.63 instead of $1,233,500;

(2) His valuation of 113,200 shares of the common stock of Long...

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