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ESTATE OF SKOURAS v. COMMISSIONER

Docket No. 475-76.

44 T.C.M. 1496 (1982)

T.C. Memo. 1982-620

Estate of Spyros P. Skouras, deceased, Spyros S. Skouras, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed October 25, 1982.

Attorney(s) appearing for the Case

John J. Barrett, David Simon and Robert F. Ambrose, for the petitioner. Stanley J. Goldberg, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $3,853,445 in petitioner's Federal estate tax. Concessions having been made by the parties, the sole issue remaining is the fair market value as of the alternate valuation date of 37,500 Class B shares of SMC Shipping Corporation stock, includible in decedent's gross estate by virtue of section 2036.1

Findings of Fact

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