United States Board of Tax Appeals May 11, 1933, Docket Nos. 49552, 52370, 52496. (Robertson v. Commissioner)

lead-opinion

*58OPINION.

Van Fossan :

The sole question presented in this case is the determination of the fair market value on March 1, 1913, of the shares of common stock of the Firestone Tire & Rubber Co. sold by the petitioners in 1927 and 1928. The respondent asserts that his action in fixing that value at $310.24 per share should not be disturbed.