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ESTATE OF NEFF v. COMMISSIONER

Docket No. 11437-86, 32585-86.

57 T.C.M. 669 (1989)

T.C. Memo. 1989-278

Estate of Edwin Wallace Neff, Deceased, Stanley L. Hahn, Special Administrator and Executor v. Commissioner. Estate of Marion Frances Clow, Deceased, Christopher B. Clow, Executor v. Commissioner.

United States Tax Court.

Filed June 8, 1989.

Attorney(s) appearing for the Case

Francis J. Higgins, Alan R. Brodie, Thomas F. Joyce, and Rollin C. Huggins, Jr., 70 West Madison St., Chicago, Ill., for the petitioners. James S. Stanis and Mark Humphrey, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

In these consolidated cases, respondent determined deficiencies in the estate tax of Edwin Wallace Neff of $251,834.04 and in the estate tax of Marion F. Clow of $944,687.57. The only issues for our consideration are the values of Rand McNally & Company (Rand McNally) common stock owned by the decedents at their respective deaths.

Findings of Fact

Edwin Wallace Neff (Neff or decedent...

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