Estate of Mario E. Bosca, Deceased, Marie A. Baker Formerly Marie A. Bosca, Executor - Page 32

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             jointly.  See Estate of Heppenstall v. Commissioner, supra.              
             Respondent has committed error by valuing the decedent's                 
             stock as if he had.  Cf. Estate of Bright v. United States,              
             658 F.2d 999, 1003 (5th Cir. 1981).                                      
                  In light of the foregoing,                                          
                                                                                     
                                           Decisions will be entered                  
                                     under Rule 155.                                  
                                                                                     

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