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ESTATE OF GILLET v. COMMISSIONER

Docket No. 880-83.

50 T.C.M. 636 (1985)

T.C. Memo. 1985-394

Estate of Charles B. Gillet, deceased, Sherlock S. Gillet and Charles C. Fenwick, co-executors v. Commissioner.

United States Tax Court.

Filed August 7, 1985.

Attorney(s) appearing for the Case

Stanard T. Klinefelter, 36 South Charles St., Baltimore, Md. and Robert C. Young, for the petitioner. Robert A. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

Respondent determined a deficiency, by notice dated October 13, 1982, of $116,703.51 in the Federal estate tax of petitioner. The sole issue for decision is the date-of-death fair market value of shares of stock held by Charles B. Gillet in The Peoples Water Service Company.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts, together...

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