Court of Appeals for the Eighth Circuit May 4, 1995, 94-2825 (Estate of Ray A. Ford, Deceased Jack F. Ford and Richard A. Ford, Personal Representatives v. Commissioner of Internal Revenue)

JOHN B. JONES, Senior District Judge.

The estate of Ray A. Ford (the estate), by its representatives, appeals from a Tax Court decision sustaining in part an estate tax deficiency determined by the Commissioner of Internal Revenue (Commissioner). The estate challenges the Tax Court’s findings regarding valuation of five closely held corporations in which Ray A.