¶2The issues and, in large part, the facts are the same in this case as in James Couzens, 11 B. T. A. 1040. Our decision in that case is controlling here.
¶3The fair market value on March 1, 1913, of the stock in the Ford Motor Co. owned by petitioner was $5,250,000, or at the rate of $10,000 per share.
¶4Reviewed by the Board.
¶5Judgment will be entered under Rule 50.