ESTATE OF GOODRICH v. COMMISSIONER

Docket No. 7762-76.

37 T.C.M. 1062 (1978)

T.C. Memo. 1978-248

Estate of Ethyl L. Goodrich, Deceased, Herbert Vernon Jones, Mildred J. Gay and Peoples Loan & Trust Company, Winchester, Indiana, Co-Executors v. Commissioner.

United States Tax Court.

Filed July 5, 1978.


Attorney(s) appearing for the Case

Robert N. Davies, Richard E. Aikman, and Charles E. Schalliol, 810 Fletcher Trust Bldg., Indianapolis, Ind., for the petitioner. Richard E. Trogolo, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Ethyl L. Goodrich, deceased, Herbert Vernon Jones, Mildred J. Gay and Peoples Loan & Trust Company, Winchester, Indiana, co-executors, in the amount of $355,323.04. The only issues for decision are the fair market values, as of the alternate estate tax valuation date, of four issues of stock and certain voting trust certificates...

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