Taylor Estate

Taxis, Jr., P. J.,

This is an appeal from transfer inheritance tax appraisement made by the Commonwealth in regard to 2,486 shares of Taylor Fibre Company four percent cumulative preferred stock. The Commonwealth appraised the stock for inheritance tax purposes at $100 per share, whereas executor-appellant alleges the actual value of the stock *161to be $80 per share. The Commonwealth introduced into evidence its appraisement and thus made out a prima facie case, casting upon appellant the burden of proving that the Commonwealth’s valuation was unfair and unconscionable.

Raymond A. Lefkof, manager…