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(as determined by the Court) for each of the subject interests in
the disputed companies.
Actual value Reported as a
Subject interest claimed on Reported determined bypercentage of
estate or gift tax return book value Court actual value
True Oil
1993 gift tax return $5,226,006 $6,204,908 84.22%
Estate tax return 5,538,423 8,288,746 66.82%
1994 gift tax return 2,528,315 3,712,376 68.11%
Belle Fourche
Estate tax return 747,723 10,234,704 7.31%
1994 gift tax return 183,593 2,115,123 8.68%
Eighty-Eight Oil
1993 gift tax return 2,556,378 5,628,052 45.42%
Estate tax return 9,546,285 10,757,119 88.74%
1994 gift tax return 4,400,744 4,817,914 91.34%
Black Hills Trucking
Estate tax return 951,467 5,087,246 18.70%
1994 gift tax return 590,511 2,952,048 20.00%
True Ranches
1993 gift tax return 3,265,647 6,060,161 53.89%
Estate tax return 5,777,943 10,368,441 55.73%
1994 gift tax return 2,712,212 4,643,833 58.40%
White Stallion
Estate tax return 153,434 232,029 66.13%
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