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DEAN v. COMMISSIONER

Docket Nos. 68999, 69000.

19 T.C.M. 281 (1960)

T.C. Memo. 1960-54

Paulina DuPont Dean v. Commissioner. J. Simpson Dean v. Commissioner.

United States Tax Court.

Filed March 28, 1960.

Attorney(s) appearing for the Case

Lawrence Graves, Esq., 20 Exchange Place, New York, N. Y., and William J. Harris, Esq., for the petitioners. John J. Hopkins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent has determined deficiencies in gift taxes for the year 1954 in the case of petitioners as follows:

  Paulina duPont Dean .......  $309,459.52
  J. Simpson Dean ...........   319,793.37

The cases were consolidated for trial and will be considered together. The single issue presented is the fair market value per share of...

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