ESSON v. COMMISSIONER

Docket Nos. 4874-72 — 4885-72.

34 T.C.M. 586 (1975)

T.C. Memo. 1975-121

Anne L. Esson, Transferee of Elmore Y. Lingle, et al. v. Commissioner.

United States Tax Court.

Filed May 5, 1975.


Attorney(s) appearing for the Case

Philip J. Erbacher, Suite 1100 Commerce Bank Bldg., Kansas City, Mo., for the petitioners. Joe K. Gordon, for the respondent.


Memorandum Opinion

FORRESTER, Judge:

The central issue in each of the cases listed above is the proper valuation for gift tax purposes of shares of stock in a corporation, Packers Advisory Company (Packers). While there has been no formal order of consolidation, the different petitioners' motions for further answers to interrogatories were all heard at the same time, the issues involved being virtually identical, and all petitioners being represented by...

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