ESTATE OF LINDE v. COMMISSIONER

Docket No. 21190.

8 T.C.M. 1102 (1949)

Estate of Bertram E. Linde, Deceased, Lucius P. Wasserman, Executor, v. Commissioner.

United States Tax Court.

Entered December 27, 1949.


Attorney(s) appearing for the Case

Bernard A. Green, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding is brought for redetermination of a deficiency in estate tax of $7,793.11. The only question is the value at which decedent's interest in shares of stock of J. E. Linde Paper Company should be included in gross estate. The question depends upon their fair market value determined by respondent to be $60 per share. Other adjustments are not contested...

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