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ESTATE OF KIRKPATRICK v. COMMISSIONER

Docket No. 1976-73.

34 T.C.M. 1490 (1975)

T.C. Memo. 1975-344

Estate of Ernest E. Kirkpatrick, Deceased, L.R. French, Jr. and Rita Bettis, Executors v. Commissioner.

United States Tax Court.

Filed November 25, 1975.

Attorney(s) appearing for the Case

Brooks L. Harman, 112 W. 5th Odessa, Tex., for the petitioners. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $117,286.40 in petitioner's estate tax. A concession having been made by petitioner, the two remaining issues presented for our decision concern the respective fair market values of closely-held stock owned by Ernest E. Kirkpatrick in French Tool & Supply Company, Inc., and French Oil Company on April 17, 1968, the date of his death.

Findings...

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