Noerr Estate

CAMPBELL, P. J., Specially Presiding,

*297STATEMENT OF FACTS

Parties to the instant controversy are the widows and children of Floyd B. Noerr and his brother, Clair B. Noerr; Russell National Bank, Executor of the Estate of Floyd B. Noerr; Noerr Freight, Inc., and Lewistown Materials Company, Inc., closely-held corporations formed by the respective brothers.

Floyd B. Noerr and Clair B. Noerr incorporated their trucking business on January 24, 1950; as a result, both became equal owners.

Clair B. Noerr died on June 1, 1957; Floyd B. Noerr died on July 20, 1965. Both bequeathed their respective shares…