Bourne Estate

Taxis, P. J.,

This matter comes before the court on appeal from inheritance tax appraisement. There is no dispute of fact; the parties have stipulated the facts. The sole issue involved relates to the value of certain shares of closely held stock of C. Dreisbach’s Sons, Inc.

Decedent, Harry S. Bourne, died on March 20,1958, and letters testamentary were granted to William M. Bourne on April 12, 1958.

Under the terms of decedent’s will, William M. Bourne is executor and sole legatee and devisee and is therefore the only party in interest in this appeal.

On April 25, 1958, the executor filed an…