Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined deficiencies in estate tax of the petitioners as follows:
Docket No. Date of Death Deficiency 27539 November 13, 1945.... $10,976.74 36206 July 18, 1947........ 47,759.58
The only question for decision is the value of shares of common stock of the Montgomery-Roberts Company, 29 of which were owned by Samuel E. Montgomery...
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