Per Harry's Will- Harry's oldest son who works at Harry's Inc. and is a 10% shareholder, is to receive the Harry's stock in the company by a trust that provides for him during life and goes to his son's children on death. The son received his 10% share of the stock as a gift from Harry, in 2005 when it was valued at $600,000.

Harry is the one who died at the age of 57 and the oldest son here is 27.

Estate tax return