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ESTATE OF PIPER v. COMMISSIONER

Docket No. 2533-76.

72 T.C. 1062 (1979)

ESTATE OF WILLIAM T. PIPER, SR., DECEASED, WILLIAM T. PIPER, JR., THOMAS F. PIPER, AND HOWARD PIPER, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 13, 1979.

Attorney(s) appearing for the Case

Donald C. Young, for the petitioner.

Russell F. Kurdys, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in William T. Piper, Sr.'s gift tax for 1969 in the amount of $411,839.57. The only issue for decision is the valuation of all the outstanding stock of two investment companies which was the subject of gifts from William T. Piper, Sr., to his son and to 11 trusts for the benefit of his grandchildren.

FINDINGS OF FACT

Some of the facts were stipulated and are found accordingly. The stipulation...

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