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ESTATE OF MATTHEWS v. COMMISSIONER

Docket No. 112390.

3 T.C. 525 (1944)

ESTATE OF JAMES H. MATTHEWS, FIDELITY TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 28, 1944.

Attorney(s) appearing for the Case

W. A. Seifert, Esq., Norman D. Keller, Esq., and A. G. Wallerstedt, C. P. A., for the petitioner.

J. Harrison Miller, Esq., for the respondent.

SMITH, Judge:

This proceeding involves an estate tax deficiency of $21,009.01, all of which is in controversy. The questions for our determination are:

(1) The valuation, for estate tax purposes, of certain corporate shares which decedent owned at the time of his death but which under the terms of an existing agreement a business associate had an option to purchase within a stated period at a stipulated price...

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