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ESTATE OF STROH v. COMMISSIONER

Docket No. 109060.

1 T.C.M. 453 (1943)

Estate of Hettie M. Stroh, Deceased, Gari M. Stroh and John M. Stroh, Administrators v. Commissioner.

United States Tax Court.

Entered January 19, 1943.

Attorney(s) appearing for the Case

Thomas G. Long, Esq., 1881 Nat'l Bank Bldg., Detroit, Mich., Fred J. Kennedy, Esq., 1881 Nat'l Bank Bldg., Detroit, Mich., and H. A. Mihills, C. P. A., 917 Munsey Bldg., Washington, D. C., for the petitioners. DeWitt M. Evans, Esq., and Paul C. Sebastian, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

Respondent determined a deficiency in estate tax in the amount of $90,649.21. The sole issue is the value of 1,400 shares of common stock of the Stroh Brewery Company as of January 5, 1939, the date of the decedent's death. Respondent determined that the stock had a value of $620.40 on that date.

Most of the facts have been stipulated. Three witnesses testified as experts for petitioners and...

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