Wisconsin Valley Trust Co. v. Department of Taxation

The appellant executor advances the following three contentions on this appeal:(1) Certain sales of shares of stock of the Wisconsin Box Company conclusively establish the fair market value of the stock in said company owned by the deceased at the time of his death on May 3, 1952, at $100 per share.(2) If such sales are held not to be conclusive in establishing such market value, the trial court’s determination of a value of $140 per share is excessive as being against the great weight and clear preponderance of the testimony.(3) The trial court committed prejudicial error in failing to give…