ESTATE OF LITTLE v. COMMISSIONER

Docket No. 9410-77.

43 T.C.M. 319 (1982)

T.C. Memo. 1982-26

Estate of Arthur F. Little, Jr., Joan Little, Executrix v. Commissioner.

United States Tax Court.

Filed January 18, 1982.


Attorney(s) appearing for the Case

Barret F. Kalb, 5 Commerce St., Newark, N.J., for the petitioner. Joseph F. Maselli, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

By letter dated June 10, 1977, respondent determined a deficiency of $50,455.51 in petitioner's Federal estate tax. The sole issue for our decision is the date of death value of corporate stock.

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation of facts together with exhibits attached thereto are incorporated herein by this reference....

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