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ESTATE OF LEYMAN v. COMMISSIONER

Docket No. 77075.

40 T.C. 100 (1963)

ESTATE OF HARRY STOLL LEYMAN, DECEASED, HARRY S. LEYMAN, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 24, 1963.

Attorney(s) appearing for the Case

William R. Seaman, R. O. Klausmeyer, and Sherman E. Unger, for the petitioner.

Charles R. Hembree, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in estate tax and addition to tax under section 3612(d) (2) of the Internal Revenue Code of 1939 in the amounts of $1,804,228.98 and $1,930,350.45, respectively.

The issues for decision are:

(1) What was the fair market value of 2,309 shares of Leyman Corp. common stock on May 24, 1954, the date of death of Harry Stoll Leyman.

(2) Whether Harry...

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