Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent determined a deficiency in estate taxes in the amount of $8,771.71. The basis of this determination, the correctness of which is the sole issue raised here, is the fair market value of shares of stock in the Maintenance Engineering Corporation of Houston, Texas, as determined by the respondent.
The proceeding was submitted on a stipulation of facts, exhibits, and oral testimony. The...
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