Estate of Richie C. Heck, Deceased , Gary Heck, Special Administrator - Page 1

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                                 T.C. Memo. 2002-34                                   


                               UNITED STATES TAX COURT                                


          ESTATE OF RICHIE C. HECK, DECEASED,                                         
                   GARY HECK, SPECIAL ADMINISTRATOR, Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11619-99.           Filed February 5, 2002.                 


                    Decedent owned 630 shares of F. Korbel & Bros.,                   
               Inc. stock representing a 39.62-percent ownership                      
               interest in the corporation.                                           
                    Held:  Fair market value of the shares determined.                
               Sec. 2031, I.R.C.                                                      


               Richard J. Sideman, Steven M. Katz, and George I. Hoffman,             
          for petitioner.                                                             
               Marion T. Robus, for respondent.