Estate of Davis v. Commissioner
110 T.C. 530, 110 T.C. No. 35, 1998 U.S. Tax Ct. LEXIS 35
June 30, 1998
United States Tax Court
Alex Howard (for estate)<br>Shannon Pratt (for estate)<br>John Thomson (for IRS)
The issue in this case was the value of each of two 25-share blocks (out of 97 shares outstanding) of ADDI&C, gifted on Nov. 21, 1992.