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ESTATE OF BRANSON v. COMMISSIONER

Docket No. 10028-95.

78 T.C.M. 78 (1999)

T.C. Memo. 1999-231

Estate of Frank A. Branson, Deceased, Mary M. March, Executor v. Commissioner.

United States Tax Court.

Filed July 13, 1999.

Attorney(s) appearing for the Case

Robert A. Mills, Marco L. Quazzo and Mary Catherine Wirth, for the petitioner. Rebecca T. Hill, Bryce A. Kranzthor, and Elizabeth Groenewegen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency of $756,564 in petitioner's Federal estate tax.

The issues for decision are: (1) Whether the fair market value of 12,889 shares of Savings Bank of Mendocino County (Savings) on the date of decedent's death was $300 per share as respondent determined in the notice of deficiency; $181.50, as petitioner reported on its estate tax return; or some other amount. We...

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