Estate of Fred O. Godley, Deceased, Fred D. Godley, Administrator CTA - Page 47

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          Kaye sufficiently considered the value of GMA in relation to the              
          housing partnerships.                                                         
               Using Kaye’s value of $450,000, and applying a discount of               
          20 percent for lack of marketability, we find that decedent’s 50-             
          percent interest in GMA was worth $180,000.                                   
               To reflect the foregoing,                                                
                                              Decision will be entered                  
                                            under Rule 155.                             

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