The respondent determined a deficiency in estate tax in the amount of $1,966.07. The questions are as follows: (1) Whether the value of 184 shares of stock, for the purpose of the valuation of assets of the estate under section 811(j), 1939 Code, is the fair market value of the stock, or a lesser amount for which the shares were purchased by the widow from the estate. (2) Whether, if the first question is decided for the respondent, the estate is entitled to a marital deduction...
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