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ESTATE OF BLANCHARD v. COMMISSIONER

Docket No. 12752.

8 T.C.M. 1088 (1949)

Estate of Leon N. F. Blanchard, Deceased, Wallace H. Blanchard and Annie B. Blanchard, Executors v. Commissioner.

United States Tax Court.

Entered December 21, 1949.

Attorney(s) appearing for the Case

Philip Klein, Esq., and Milton M. Unger, Esq., 744 Board St., Newark, N. J., for the petitioners. Maurice S. Bush, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of deficiencies in income tax for the calendar years 1942 and 1943 of $34,322.52 and $190, respectively. The only question is the fair market value at decedent's death of 402 shares of Prudential Insurance Company stock subsequently sold by petitioner.

The parties have filed a...

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