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ESTATE OF PRENTICE v. COMMISSIONER

Docket No. 44366.

15 T.C.M. 14 (1956)

T.C. Memo. 1956-3

Estate of Bernon S. Prentice, Deceased, Ranald H. Macdonald and The New York Trust Company, Executors v. Commissioner.

United States Tax Court.

Filed January 10, 1956.

Attorney(s) appearing for the Case

Francis J. Rogers, Esq., for the petitioners. Stanley W. Herzfeld, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

This is an estate tax proceeding in which the respondent has determined a deficiency in the amount of $589.275.32. The only adjustment made by the respondent that is placed in issue is the value of a block of stock of Fulton Trust Company of New York that was owned by the decedent. The executors reported the stock at a value of $147 per share at the optional valuation date. The respondent determined...

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