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ESTATE OF WOLFE v. COMMISSIONER

Docket No. 47742.

13 T.C.M. 22 (1954)

Estate of Albert I. Wolfe, Deceased, Geraldine Wolfe and Rosalie L. Wolfe, Executrices v. Commissioner.

United States Tax Court.

Entered January 15, 1954.

Attorney(s) appearing for the Case

Douglas D. Felix, Esq., and Lloyd R. Rees, Esq., for the petitioner. Ralph V. Bradbury, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $32,085.00 with respect to the estate of Albert I. Wolfe, who died on January 3, 1949. The principal issue is whether the Commissioner erred in determining the fair market value of three items of property included in the gross estate, namely, 460 shares of stock in the Danville Bank...

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