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ESTATE OF ATKINS v. COMMISSIONER

Docket No. 29170.

10 T.C.M. 997 (1951)

Estate of Charles H. M. Atkins, deceased, Warner Lewis Atkins, Executor, v. Commissioner.

United States Tax Court.

Entered October 18, 1951.

Attorney(s) appearing for the Case

Elden McFarland, Esq., 618 Southern Bldg., Washington, D. C., and C. Chester Guy, Esq., for the petitioner. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined an estate tax deficiency of $233,846.80. The only issue remaining after settlement of other questions by stipulation is the determination of the fair market value of 3,748 shares of the stock of the Warner Elevator Manufacturing Company, as of April 14, 1948.

Findings of Fact

The facts stipulated are so found. Additional facts are gleaned from the record.

Warner L. Atkins...

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