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ESTATE OF PATTON v. COMMISSIONER

Docket No. 20273.

10 T.C.M. 1066 (1951)

Estate of Walter Lenoir Patton, Deceased, Ernest Patton, Executor v. Commissioner.

United States Tax Court.

Entered October 31, 1951.

Attorney(s) appearing for the Case

Carl F. Bauersfeld, Esq., Robert Ash, Esq., and J. M. Wells, Esq., 501 Masonic Temple, Greenville, S. C., for the petitioner. Percy C. Young, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

Estate tax is the subject matter of this case. Deficiency was determined in the amount of $10,308.23. The only questions presented to us are: (a) Whether the Commissioner erred in determining the value of certain corporate stock to be $414.25 a share, instead of $300 a share as contended for by the petitioner; (b) whether the Commissioner erred in determining that a transfer

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