Estate of Frazier Jelke III, Deceased, Wachovia Bank, N.A., f.k.a. First Union National Bank, Personal Representative - Page 42

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          hold that the 3,000 shares of CCC had a discounted value of                 
          $8,254,69617 on March 4, 1999, the date of decedent’s death.                
               To reflect the foregoing,                                              

                                                  An appropriate order will           
                                             be issued, and decision will             
                                             be entered under Rule 155.               




























               17 Fair market value of CCC of $167,553,607, times 6.44-               
          percent interest equals $10,790,452, less 23.5 percent                      
          ($2,535,756) equals $8,254,696.                                             

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