T.C. Memo. 2002-34
UNITED STATES TAX COURT
ESTATE OF RICHIE C. HECK, DECEASED,
GARY HECK, SPECIAL ADMINISTRATOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11619-99. Filed February 5, 2002.
Decedent owned 630 shares of F. Korbel & Bros.,
Inc. stock representing a 39.62-percent ownership
interest in the corporation.
Held: Fair market value of the shares determined.
Sec. 2031, I.R.C.
Richard J. Sideman, Steven M. Katz, and George I. Hoffman,
for petitioner.
Marion T. Robus, for respondent.
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Last modified: May 25, 2011