In re the Estate of Magoon

*346OPINION OF THE COURT BY

RICHARDSON, C.J.

The executrix of the estate of Eaton Harry Magoon appeals from a final order of a circuit judge at chambers in probate in favor of the appellee, the Hawaii director of taxation (hereafter the director). In the order the trial court ruled that the director’s redetermination of the values of certain shares of stock and the taxes thereupon is proper and valid, *347and dismissed with prejudice the executrix’s application for the determination of the values of the shares for Hawaii inheritance tax purposes. The primary issue before this court concerns the values…