ESTATE OF HECKSCHER v. COMMR. OF INTERNAL REVENUE, 63 T.C. 485 (1975) ESTATE OF MAURICE GUSTAVE HECKSCHER, LEO R. BEST, ADMINISTRATOR, C.T.A.,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 6896-72.United States Tax Court. Filed January 29, 1975. Held, value of shares of stock of a closely held investment company which represented a small minority […]
