Johann T. and Johanna Hess - Page 50

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          marketability discounts, we find that the value of HII stock                
          falls somewhere in the middle of this range of values.  We hold             
          that the value of the shares of HII stock that were gifted on               
          November 15, 1995, was $200,000 per share.                                  

                                                   Decision will be entered           
                                              under Rule 155.                         



































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