NORTHROP, Senior District Judge.
This is an estate tax case which arose when the Commissioner determined a deficiency in estate tax due from the estate of Mary S. Fingles. The deficiency was paid by the estate and the personal representative brought this action for a refund. Two principal issues were presented in the complaint. The first was a factual question involving the valuation of stock held by the decedent in a closely held corporation, The Fingles Company...
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