United States Board of Tax Appeals November 24, 1925, Docket Nos. 4039, 4040. (Chandler v. Commissioner)

*149DECISION.

The deficiency should be computed on the basis of the value of 197 shares of the Pioneer Lumber & Creosoting Co.’s stock of $15,047.66. The determination is otherwise approved. Appeal of John K. Greenwood, 1 B. T. A. 291. Final determination will be settled on 15 days’ notice, under Rule 50.