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  5. 812 S.W.2d 583 (1990)
 

ESTATE OF STREET v. STATE BD. OF EQUAL.

812 S.W.2d 583 (1990)

ESTATE OF Gordon P. STREET, et al., Plaintiffs/Appellants, v. STATE BOARD OF EQUALIZATION, et al., Defendants/Appellees.

Court of Appeals of Tennessee, Western Section, at Nashville.

Application for Permission to Appeal Denied December 3, 1990.

Attorney(s) appearing for the Case

John P. Gaither, Hugh J. Moore, Jr., Douglas E. Peck, Hilda H. King, Witt, Gaither & Whitaker, Chattanooga, for plaintiffs/appellants.

Charles W. Burson, Atty. Gen. and Reporter, Daryl J. Brand, Asst. Atty. Gen., Nashville, for defendants/appellees.

Application for Permission to Appeal Denied by Supreme Court December 3, 1990.

FARMER, Judge.

This appeal involves the date of death valuation of certain restricted stock owned by the decedent Gordon P. Street. The Estate of Mr. Street challenged the Assessment Appeals Commission valuation of decedent's stock in the Chancery Court for Davidson County. The Chancellor upheld the Commission's findings except for the dollar valuation which he found to be arbitrary...

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