Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in estate tax of $36,325.05.
The only question for decision is the value of shares of stock of the Fitts Dry Goods Company, Kansas City, Missouri, 263-11/12 shares of which were owned by the decedent at the time of her death on February 10, 1949.
Findings of Fact.
Some of the facts have been stipulated, are so found, and the stipulation is included herein by...
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