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ESTATE OF KIMBALL v. COMMISSIONER

Docket No. 6337.

5 T.C.M. 982 (1946)

Estate of Charles E. Kimball, American Trust and Banking Company, Executor v. Commissioner.

United States Tax Court.

Entered November 19, 1946.

Attorney(s) appearing for the Case

Albert W. Taber, Esq., Charles L. Claunch, Esq., and Carl A. Swafford, C. P. A., Chattanooga Bank Bldg., Chattanooga 2, Tenn., for the petitioner. Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The estate tax return filed by the executor included in the assets of the estate 237 shares of common capital stock of the Chattanooga Welding and Machine Company, Inc., at a value of $100 per share at the date of decedent's death. The respondent valued this stock at $350 per share which determination the executor contests. Other adjustments made by the respondent in the return are not contested. The...

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