T.C. Memo. 2000-264
UNITED STATES TAX COURT
ESTATE OF CHARLES A. BORGATELLO, DECEASED, C. NORMAN BORGATELLO
AND JOSEPHINE E. DONNELLY, CO-EXECUTORS, AND C. NORMAN BORGATELLO,
SUCCESSOR TRUSTEE TO THE CHARLES A. BORGATELLO LIVING TRUST,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24756-97. Filed August 18, 2000.
John W. Ambrecht and Gregory Arnold, for petitioners.
Donna F. Herbert, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: Respondent determined a deficiency of
$3,424,504 in the Federal estate tax of the estate of Charles A.
Borgatello (the estate). After concessions, the issues we must
decide involve the fair market value of stock representing an
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