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ESTATE OF COTCHETT v. COMMISSIONER

Docket No. 7603-71.

33 T.C.M. 138 (1974)

T.C. Memo. 1974-31

Estate of Lucretia Eddy Cotchett, Deceased, Carolyn Negrier, Executor v. Commissioner.

United States Tax Court.

Filed February 4, 1974.

Attorney(s) appearing for the Case

Thomas B. Fenlon, John E. Bennett, and Carlton R. Asher, Jr., 48 Wall St. New York, N.Y. for the petitioner. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $118,098.07 in petitioner's Federal estate tax. Petitioner claims an overpayment of such tax in the amount of $92,255.08. The only issue for decision is the valuation of certain stock of a family investment company which the decedent owned at the time of her death.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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