Supplemental Memorandum Findings of Fact and Opinion
RAUM, Judge:
Petitioners have filed a MOTION FOR RECONSIDERATION of this Court's determination that the fair market value of the 100,000 shares of stock of Delta Design, Inc., which petitioner Andrew F. Kay sold to his wholly owned corporation on May 8, 1965 was $200,000. Petitioners point out that among the factors which the Court took into account was the supposed fact that while there was an upturn...
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