ESTATE OF ANDERSON

No. 78-1212.

619 F.2d 587 (1980)

ESTATE of Ernest R. ANDERSON, Deceased. Lawrence E. ANDERSON and Richard C. Anderson, Co-Administrators, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

April 15, 1980.


Attorney(s) appearing for the Case

Thomas P. Casey, Casey, Cavanaugh & O'Neill, Troy, Mich., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, David I. Pincus, Helen A. Buckley, Tax Div., U. S. Dept. of Justice, Washington, D. C., Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before ENGEL and BOYCE F. MARTIN, Jr., Circuit Judges, and FEIKENS, District Judge.


ORDER

Taxpayers appeal a decision of the United States Tax Court entered on January 17, 1978, upholding the Commissioner's assessment of a deficiency of $35,483.17 in federal estate tax against the estate of the decedent Ernest R. Anderson. The Commissioner claimed certain stock of the Anderson Music Company should be included in the gross estate of the decedent at its value at the time of Anderson's death; appellants assert the stock was more properly valued at...

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