Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner has determined a deficiency in estate tax in the amount of $9,626.36. The deficiency results from several adjustments made by the respondent, several of which are not in issue. The only questions presented for determination are as follows: (1) The value at the date of the death of the decedent of 190 shares of common stock of Quakertown Water Company. (2) The value at the date of the...
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