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ESTATE OF COLYEAR v. COMMISSIONER

Docket No. 9386.

6 T.C.M. 1157 (1947)

Estate of Curtis C. Colyear, Deceased, Richard C. Colyear, Executor, and Florence E. Colyear, Executrix v. Commissioner.

United States Tax Court.

Entered October 24, 1947.

Attorney(s) appearing for the Case

Joseph D. Brady, Esq., 433 S. Spring St., Los Angeles 13, Calif., for the petitioner. R. E. Maiden, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

A deficiency in estate tax of $162,532.36 has been determined. The parties have stipulated that on the date of death the fair market value of the common stock of Colyear Motor Sales Company owned by decedent on that date was $160 a share, and that fact is hereby found accordingly.

In accordance with the further stipulation of the parties,

Decision will be entered that there is a deficiency in estate tax...

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