ESTATE OF GRAY v. COMMISSIONER

Docket No. 29500.

10 T.C.M. 741 (1951)

Estate of Frank L. Gray, Deceased, Ethel F. Gray, Executrix v. Commissioner.

United States Tax Court.

Entered August 28, 1951.


Attorney(s) appearing for the Case

Earle W. Carr, Esq., 82 Devonshire St., Boston, Mass., for the petitioner. Joseph Landis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $200.84.

The main issue involves the fair market value to be ascribed to 484 shares of stock held by petitioner's decedent on the date of his death.

There was a secondary issue relative to the expenses connected with this proceeding which has now been settled by stipulation.

Findings of Fact

The portions...

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