Estate of Emily F. Klauss - Page 15




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          C.   Conclusion                                                               
               Johnson and Fuller agree that the appropriate discount for               
          lack of marketability is 30 percent.  Taking into account the                 
          adjustment made to the growth rate of American Vanguard, we                   
          conclude that the fair market value of decedent’s 184 shares of               
          Green Light stock was $2,150,000 on February 1, 1993.                         

                                                   Decision will be entered             
                                              under Rule 155.                           

































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