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ESTATE OF WILSON v. COMMISSIONER

Docket No. 12211.

10 T.C.M. 750 (1951)

Estate of Elizabeth A. Wilson, S. A. Regenold, Administrator v. Commissioner.

United States Tax Court.

Entered August 7, 1951.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., Munsey Bldg., Washington 4, D. C., and Scott P. Crampton, Esq., for the petitioner. E. G. Sievers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined a deficiency in estate tax in the sum of $496,311.76. The estate tax return was filed with the collector of internal revenue for the district of Arkansas.

Only two issues are presented: (a) the fair market value of 2,6662/3 certificates of beneficial interest in Lee Wilson & Co., a business trust, owned by the decedent,...

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