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ESTATE OF EWING v. COMMISSIONER

Docket No. 16257.

9 T.C.M. 1096 (1950)

Estate of Anna C. Ewing, Deceased, William F. C. Ewing, Sherman Ewing, Gifford C. Ewing and Bayard Ewing, Executors v. Commissioner.

United States Tax Court.

Entered November 28, 1950.

Attorney(s) appearing for the Case

James D. Ewing, Esq., and Lasater Terrell, Esq., 120 Broadway, New York, N. Y., for the petitioner. Conway Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined an estate tax deficiency against the Estate of Anna C. Ewing, Deceased, in the amount of $265,959.05. In the Federal estate tax return, filed on behalf of the Estate, 125 shares of Alexander Smith & Sons Carpet Co., hereinafter referred to as Smith Company, were valued at-$300,000 or $2,400 per share (including accompanying scrip). Respondent determined in his notice of deficiency that the fair market...

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