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ESTATE OF TOMPKINS v. COMMISSIONER

Docket No. 69467.

20 T.C.M. 1763 (1961)

T.C. Memo. 1961-338

Estate of Lida R. Tompkins, The Riggs National Bank of Washington, D. C., Allan D. Henry, and James Sherier, Executors, d.b.n. v. Commissioner.

United States Tax Court.

Filed December 22, 1961.

Attorney(s) appearing for the Case

Stanley Worth, Esq., and Jules G. Korner, III, Esq., 404 Transportation Bldg., Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the Federal estate tax due from decedent's estate in the year 1953 in the amount of $2,160,256.47. The greater part of that deficiency and the only part here in issue results from respondent's determination that the fair market value of certain shares of corporate stock owned by the decedent at the date of her death was $2,367,008.10. Petitioner assigns that determination as error.

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