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ESTATE OF MILLER v. COMMISSIONER

Docket Nos. 65411, 70564.

18 T.C.M. 1127 (1959)

T.C. Memo. 1959-235

Estate of Mary K. Miller, Anna Lee Klepper and Grace E. Pease, Co-Executrices v. Commissioner. Estate of M. Lucile Murton, Deceased, The United States National Bank of Portland (Oregon), Executor v. Commissioner.

United States Tax Court.

Filed December 14, 1959.

Attorney(s) appearing for the Case

Charles P. Duffy, Esq., for the petitioner in Docket No. 65411. Gordon H. Keane, Esq., 1430 American Bank Building, Portland, Ore., for the petitioner in Docket No. 70564. Melvin L. Sears, Esq., and Walter I. Auran, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent has determined the following deficiencies in Federal estate taxes:

                              Date of Death      Amount

Est. of Mary K. Miller        Nov. 15, 1952    $40,716.69
Est. of M. L. Murton ......   Feb. 22, 1955     29,070.64

The sole issue is the determination of the fair market value of certain closely held corporate stocks owned by each decedent...

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