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ESTATE OF WILLIAMS v. COMMISSIONER

Docket No. 57441.

15 T.C.M. 1235 (1956)

T.C. Memo. 1956-239

Estate of Grace N. Williams, Deceased, Ralph E. Williams, Executor v. Commissioner.

United States Tax Court.

Filed October 29, 1956.

Attorney(s) appearing for the Case

John L. Flynn, Esq., United States National Bank Building, Portland, Ore., for the petitioner. Alonzo W. Watson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves income tax deficiencies for the taxable years 1951 and 1952 in the amounts of $2,806.69 and $13,060.19, respectively.

The sole contested issue is the fair market value of a certain growing hop crop on July 31, 1952, on which date the decedent acquired the crop, among other assets, in exchange for capital stock of Eola Hop Farms, Inc., as a liquidating...

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