Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner of Internal Revenue determined a deficiency in estate tax in the amount of $9,156.23 with respect to the estate of Gus Engstrom, who died on October 23, 1948. The only question presented to the Court for decision was the determination of the fair market value of a farm which was owned by the decedent on the date of his death. The farm was reported in the estate tax return as having a fair...
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