Louise B. Barnes, Donor, et al. - Page 18

                                                           -18-                                                      



                                          Petitioners'    Petitioners'                          Respondent's         
                         Application of     returns/         expert      Deficiency   Amended       expert           
              Company      discounts        petition        Hawkins        notices    answers       Hakala           
             Home        prediscounted                      $360.93                                  $518            
             stock       value                                                                                       
                         lack of                              40%                                    25%             
                         marketability                                                                               
                         discounted           $230          $216.56         $351        $344         $389            
                         value                                                                                       
             Rock Hill   prediscounted                      $336.96                                  $546            
             stock       value                                                                                       
                         lack of                              45%                                    25%             
                         marketability                                                                               
                         lack of voting                      3.66%                                    5%             
                         power                                                                                       
                         discounted         $220/$221       1$186.55        $375        $386         $410            
                         value                                                                                       


                    1 Hawkins said that Rock Hill stock was worth $179.03 per share                                  
             as of Dec. 30, 1992, because of the $8 special dividend payable on                                      
             Dec. 30, 1992.                                                                                          

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