Jewell E. Gray, Donor, Deceased and Estate of Jewell E. Gray, Deceased, Jewell Mae Detjen, Personal Representative, et al. - Page 13

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          E.   The Certified Public Accountants                                       
               Irwin A. Weiser, a certified public accountant for 38                  
          years, provided accounting services to Beth W. Corp., decedent,             
          and irrevocable trusts #2 and #3 from about 1964 to 1988.  He was           
          Beth W. Corp.'s treasurer for about 15 years during that time.              
          He was familiar with Beth W. Corp.'s practices for keeping                  
          records and paying taxes.                                                   
               Albert W. Todd, a C.P.A. for 33 years, provided accounting             
          services for decedent, Beth W. Corp., and irrevocable trusts #2             
          and #3 after Weiser left.  He prepared tax returns for Beth W.              
          Corp., the irrevocable trusts, and decedent's estate.  He wrote             
          checks, made bank deposits, and prepared the books and records              
          (including financial statements) for Beth W. Corp.                          
          F.   Decedent's Estate Tax Return                                           
               On decedent's estate tax return, the estate reported a gross           
          estate of $2,813,175, deductions of $1,772,808, and adjusted                
          taxable gifts of $595,091.6  The estate did not elect the                   
          alternate valuation date under section 2032.                                
               The estate reported that the value of decedent's Beth W.               
          Corp. stock was $2,293,800, or $307.61 per share.  The estate               

               6The parties have stipulated that the gross estate should be           
          increased by $3,343 because petitioner inadvertently omitted a              
          $1,545 bank account from the gross estate and understated the               
          amount of life insurance paid to decedent's estate by $1,798.               
          The parties have also stipulated that decedent's estate may                 
          deduct $1,251 less than it claimed, based on a change in the                
          amount allowed for executor's commissions and administration                

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