Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in estate tax for the year 1942 in the amount of $45,933.57. Petitioner claims an overpayment in the amount of $2,549.33.
The sole issue for determination concerns the fair market value of 373½ shares of the capital stock of the Wanskuck Company as of August 1, 1942, the date of the decedent's death.
The parties have agreed that additional administration expenses occasioned...
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