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ESTATE OF HELMERS v. COMMISSIONER

Docket No. 22172.

9 T.C.M. 524 (1950)

Estate of George J. Helmers, Deceased, Maude Helmers, Executrix v. Commissioner.

United States Tax Court.

Entered June 20, 1950.

Attorney(s) appearing for the Case

Reed O. Gentry, Esq., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves a deficiency in Federal estate tax in the amount of $15,693.21. The only question to be determined is what was the fair market value of 130 shares of stock of Helmers Manufacturing Company, Kansas City, Missouri, as of the date of death of the decedent, George J. Helmers. The case was submitted on a stipulation of facts and oral evidence. The facts as stipulated are so found. Such...

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