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ESTATE OF DOOLY v. COMMISSIONER

Docket No. 1113-69.

31 T.C.M. 814 (1972)

T.C. Memo. 1972-164

Estate of Ethel C. Dooly, Margaret Dooly Olwell and Jane Dooly Gile, Executrices v. Commissioner.

United States Tax Court.

Filed August 3, 1972.

Attorney(s) appearing for the Case

Stephen H. Anderson and Alonzo W. Watson, Jr., Suite 400 Deseret Bldg.; 79 S. Main St., Salt Lake City, Utah, for the petitioners. Eugene P. Bogner and David R. Brennen, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $244,462.29 in the Federal estate tax of the Estate of Ethel C. Dooly. Many of the issues have been settled, and the only issues to be decided concern the valuation as of October 7, 1964, of two blocks of Island Ranching Company stock, a majority and a minority block, neither of which represented voting power sufficient to bring about the liquidation of the...

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