Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency in estate tax of $62,014.39.
The sole question for decision is the value of 333 shares of capital stock of Rex Improvement Company, a personal holding company.
Findings of Fact
The stipulated facts are so found and the stipulation is included herein by reference.
Hazel King Bakewell...
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