T.C. Memo. 2000-191
UNITED STATES TAX COURT
ESTATE OF EMILY F. KLAUSS, DECEASED, JOHN G. KLAUSS,
INDEPENDENT EXECUTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5578-97. Filed June 27, 2000.
Wayne R. Mathis, for petitioner.
Gerald L. Brantley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s estate tax of $1,801,053.
After concessions, the sole issue for decision is whether
the fair market value of 184 shares of Green Light Chemical Co.,
Inc., owned by Emily F. Klauss (decedent) on February 1, 1993,
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