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WOOD v. UNITED STATES

No. 43276.

29 F.Supp. 853 (1939)

WOOD v. UNITED STATES.

Court of Claims.

November 6, 1939.

Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C. (Virgil Y. Moore, of Washington, D. C., George M. Naus, of San Francisco, Cal., and Andrew T. Smith, of Washington, D. C., on the briefs), for plaintiff.

Daniel F. Hickey, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the briefs), for the United States.

Before WHALEY, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHITAKER, Judges.

WILLIAMS, Judge.

The sole question for decision in this case is one of fact — the fair market value of 2,323,278 shares of common stock of the E. K. Wood Lumber Co., owned by decedent Walter T. Wood on September 25, 1929, the date of his death.

The executor of the estate placed a valuation of $1 a share on this stock in the Federal estate-tax return made by him. That valuation was not changed by the Commissioner of Internal Revenue and the stock was...

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