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HANAVAN v. COMMISSIONER

Docket No. 13.

2 T.C.M. 1049 (1943)

Elizabeth Hanavan, Deceased, by LeRoy L. Smith and Mary Beston Smith as Sole Executors of her Last Will and Testament v. Commissioner.

United States Tax Court.

Entered November 12, 1943.

Attorney(s) appearing for the Case

George McKinley, Esq., 15 Williams St., New York, N. Y., for the petitioners. William F. Evans, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies of $220.63 and $8,418.51 in the decedent's income taxes for the year 1939 and 1940, respectively.

The issues are:

1. The March 1, 1913 fair market value of shares of stock of the Long Island Star Publishing Company owned by the petitioner.

2. The proper method of computing gain on certain liquidating dividends.

Findings of Fact

Certain facts are...

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