Posted 11/21/2012 19:49 (#2709733 - in reply to #2709563) Subject: Corp bylaws etc have zip to do with valuations within the estate.
Oskaloosa, Iowa 52577
The stock may have been lettered, giving the father the right of ownership but not the right of transfer. Therefore, the value of the corp is the only thing affecting the distributions of assets within the estate.
All the speculation in the world will not answer the OP questions.